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            Department of the Treasury Contents
            Internal Revenue Service
                                       What's New                  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
                                       Future Developments . . . . . . . . . . . . . . . . . . . . . . .                       1
Publication 971
(Rev. October 2014)                    Introduction                . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Cat. No. 25757C
                                       How To Request Relief . . . . . . . . . . . . . . . . . . . . . .                       2
                                       Community Property Laws . . . . . . . . . . . . . . . . . . .                           4
Innocent                               Innocent Spouse Relief                      . . . . . . . . . . . . . . . . . . . . .   5
                                       Separation of Liability Relief                      . . . . . . . . . . . . . . . . .   7
Spouse Relief
                                       Equitable Relief                . . . . . . . . . . . . . . . . . . . . . . . . . . .   8
                                       Refunds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                 12
                                       Filled-in Form 8857. . . . . . . . . . . . . . . . . . . . . . . .                      12
                                       Flowcharts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  21
                                       How To Get Tax Help                     . . . . . . . . . . . . . . . . . . . . . .     26
                                       Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .               28

                                       What's New
                                       The  Internal  Revenue  Service  has  issued  Revenue 
                                       Procedure                   2013–34,        available       at      www.irs.gov/irb/
                                       2013–34_IRB/ar07.html. This revenue procedure expands 
                                       how  the  IRS  will  take  into  account  abuse  and  financial 
                                       control  by  the  nonrequesting  spouse  in  determining 
                                       whether equitable relief is warranted. It also broadens the 
                                       availability of refunds in cases involving deficiencies. See 
                                       Equitable Relief and Refunds, later.

                                       Future Developments
                                       For the latest information about developments related to 
                                       Publication  971,  such  as  legislation  enacted  after  it  was 
                                       published,  go  to              www.irs.gov/pub971.  Or  use  your  QR 
                                       Reader app to scan the code below and be connected to 
                                       the webpage.

                                       Use your QR Reader app to connect to 
                                       the Publication 971 webpage.

                                       Introduction
Get forms and other information
faster and easier at IRS.gov           When  you  file  a  joint  income  tax  return,  the  law  makes 
                                       both you and your spouse responsible for the entire tax li-
                                       ability.  This  is  called  joint  and  several  liability.  Joint  and 
                                       several liability applies not only to the tax liability you show 
                                       on the return but also to any additional tax liability the IRS 
                                       determines to be due, even if the additional tax is due to 

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income, deductions, or credits of your spouse or former If you are working with an IRS employee, you can ask that
spouse. You remain jointly and severally liable for taxes, employee, or you can call 1-855-851-2009.
and the IRS can still collect them from you, even if you
later divorce and the divorce decree states that your for- Useful Items
mer spouse will be solely responsible for the tax. You may want to see:
In some cases, a spouse (or former spouse) will be re-
lieved of the tax, interest, and penalties on a joint tax re- Publications
turn. Three types of relief are available to married persons
who filed joint returns. 504 Divorced or Separated Individuals
1. Innocent spouse relief. 555 Community Property
556 Examination of Returns, Appeal Rights, and
2. Separation of liability relief.
Claims for Refund
3. Equitable relief.
594 The IRS Collection Process
Married persons who did not file joint returns, but who
live in community property states, may also qualify for re- Forms (and Instructions)
lief. See Community Property Laws, later. 8857 Request for Innocent Spouse Relief
This publication explains these types of relief, who may
qualify for them, and how to get them. You can also use
the Innocent Spouse Tax Relief Eligibility Explorer at
IRS.gov by entering “Innocent Spouse” in the search box. How To Request Relief

What this publication does not cover. This publication File Form 8857 to ask the IRS for the types of relief dis-
does not discuss injured spouse relief. You are an in- cussed in this publication. If you are requesting relief for
jured spouse if your share of the overpayment shown on more than six tax years, you must file an additional Form
your joint return was, or is expected to be, applied (offset) 8857.
against your spouse's legally enforceable past-due fed- The IRS will review your Form 8857 and let you know if
eral taxes, state income taxes, state unemployment com- you qualify.
pensation debts, child or spousal support payments, or a
federal nontax debt, such as a student loan. If you are an A completed Form 8857 is shown later.
injured spouse, you may be entitled to receive a refund of
your share of the overpayment. For more information, see When To File Form 8857
Form 8379, Injured Spouse Allocation.
You should file Form 8857 as soon as you become aware
Comments and suggestions. We welcome your com- of a tax liability for which you believe only your spouse or
ments about this publication and your suggestions for fu- former spouse should be held responsible. The following
ture editions. are some of the ways you may become aware of such a
You can send us comments from www.irs.gov/ liability.
formspubs. Click on “More Information” and then on “Give
us feedback.” The IRS is examining your tax return and proposing to
Or you can write to: increase your tax liability.
The IRS sends you a notice.
Internal Revenue Service
Tax Forms and Publications You must file Form 8857 no later than two years after
1111 Constitution Ave. NW, IR-6526 the date on which the IRS first attempted to collect the tax
Washington, DC 20224 from you. (But see the exceptions below for different fil-
ing deadlines that apply.) For this reason, do not delay fil-
We respond to many letters by telephone. Therefore, it ing because you do not have all the documentation.
would be helpful if you would include your daytime phone
number, including the area code, in your correspondence. Collection activities that may start the 2-year period
Although we cannot respond individually to each com- are:
ment received, we do appreciate your feedback and will The IRS offset your income tax refund against an
consider your comments as we revise our tax products. amount you owed on a joint return for another year
Ordering forms and publications. Visit www.irs.gov/ and the IRS informed you about your right to file Form
formspubs to download forms and publications. Other- 8857.
wise, you can go to www.irs.gov/orderforms to order The filing of a claim by the IRS in a court proceeding in
forms or call 1-800-829-3676 to order current and which you were a party or the filing of a claim in a pro-
prior-year forms and instructions. Your order should arrive ceeding that involves your property. This includes the
within 10 business days. filing of a proof of claim in a bankruptcy proceeding.
Questions about innocent spouse relief. The IRS The filing of a suit by the United States against you to
can help you with your request for innocent spouse relief. collect the joint liability.

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The issuance of a section 6330 notice, which notifies participated in the proceeding and could have asked
you of the IRS' intent to levy and your right to a collec- for relief.
tion due process (CDP) hearing. The IRS usually
3. You entered into an offer in compromise with the IRS.
sends a section 6330 notice by issuing a Letter 11 or
Letter 1058. 4. You entered into a closing agreement with the IRS
that disposed of the same liability for which you want
Exception for equitable relief. The amount of time to to seek relief.
request equitable relief depends on whether you are seek-
ing relief from a balance due, seeking a credit or refund, or Exception for agreements relating to TEFRA part
both. nership proceedings. You may be entitled to relief, dis-
cussed in (4) earlier, if you entered into a closing agree-
Balance due. Generally, you must file your request ment for both partnership items and nonpartnership items,
within the time period the IRS has to collect the tax. Gen- while you were a party to a pending TEFRA partnership
erally, the IRS has 10 years from the date the tax liability proceeding. (TEFRA is an acronym that refers to the “Tax
was assessed to collect the tax. In certain cases, the Equity and Fiscal Responsibility Act of 1982” that prescri-
10-year period is suspended. The amount of time the sus- bed the tax treatment of partnership items.) You are not
pension is in effect will extend the time the IRS has to col- entitled to relief for the nonpartnership items, but you will
lect the tax. See Pub. 594, The IRS Collection Process, be entitled to relief for the partnership items (if you other-
for details. wise qualify).
Credit or refund. Generally, you must file your re-
Transferee liability not affected by innocent spouse
quest within 3 years after the date the original return was
relief provisions. The innocent spouse relief provisions
filed or within 2 years after the date the tax was paid,
do not affect tax liabilities that arise under federal or state
whichever is later. But you may have more time to file if
transferee liability or property laws. Therefore, even if you
you live in a federally declared disaster area or you are
are relieved of the tax liability under the innocent spouse
physically or mentally unable to manage your financial af-
relief provisions, you may remain liable for the unpaid tax,
fairs. See Pub. 556, Examination of Returns, Appeal
interest, and penalties to the extent provided by these
Rights, and Claims for Refund, for details.
laws.
Both a balance due and a credit or refund. If you
are seeking a refund of amounts you paid and relief from a Example. Herb and Wanda timely filed their 2011 joint
balance due over and above what you have paid, the time income tax return on April 17, 2012. Herb died in March
period for credit or refund will apply to any payments you 2013, and the executor of Herb's will transferred all of the
have made, and the time period for collection of a balance estate's assets to Wanda. In August 2013, the IRS as-
due amount will apply to any unpaid liability. sessed a deficiency for the 2011 return. The items caus-
ing the deficiency belong to Herb. Wanda is relieved of
Exception for relief from liability for tax attributable the deficiency under the innocent spouse relief provisions,
to an item of community income. If you are requesting and Herb's estate remains solely liable for it. However, the
relief from liability for tax attributable to an item of com- IRS may collect the deficiency from Wanda to the extent
munity income, a different filing deadline applies. See Re permitted under federal or state transferee liability or prop-
lief From Liability for Tax Attributable to an Item of Com erty laws.
munity Income discussed later under Community Property
Laws. The IRS Must Contact Your Spouse or
Form 8857 filed by or on behalf of a decedent. An ex- Former Spouse
ecutor (including any other duly appointed representative)
may pursue a Form 8857 filed during the decedent's life- By law, the IRS must contact your spouse or former
time. An executor (including any other duly appointed rep- spouse. There are no exceptions, even for victims of
resentative) may also file Form 8857 as long as the dece- spousal abuse or domestic violence.
dent satisfied the eligibility requirements while alive. For
We will inform your spouse or former spouse that you
purposes of separation of liability relief (discussed later),
filed Form 8857 and will allow him or her to participate in
the decedent's marital status is determined on the earlier
the process. If you are requesting relief from joint and sev-
of the date relief was requested or the date of death.
eral liability on a joint return, the IRS must also inform him
Situations in which you are not entitled to relief. You or her of its preliminary and final determinations regarding
are not entitled to innocent spouse relief for any tax year your request for relief.
to which the following situations apply. To protect your privacy, the IRS will not disclose your
1. In a final decision, a court considered whether to personal information (such as your current name, ad-
grant you relief from joint liability and decided not to dress, phone number(s), or information about your em-
do so. ployer, your income, or your assets). Any other informa-
tion you provide that the IRS uses to make a
2. In a final decision, a court did not consider whether to determination about your request for relief from liability
grant you relief from joint liability, but you meaningfully could be disclosed to the person you list on Form 8857,

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line 5. If you have concerns about your privacy or the pri- Relief for Married Persons Who Did
vacy of others, you should redact or black out personal in-
formation in the material you submit. Not File Joint Returns

If you petition the Tax Court (explained below), Married persons who live in community property states,
your spouse or former spouse may see your per but who did not file joint returns, have two ways to get re-
CAUTION! sonal information, unless you ask the Tax Court lief.
to withhold it.
Relief From Liability for Tax Attributable to
an Item of Community Income
Tax Court Review of Request
You are not responsible for the tax relating to an item of
After you file Form 8857, you may be able to petition (ask)
community income if all the following conditions exist.
the United States Tax Court to review your request for re-
lief (other than a request for relief from liability for tax at- 1. You did not file a joint return for the tax year.
tributable to an item of community income) if:
2. You did not include the item of community income in
1. The IRS sends you a final determination letter regard- gross income.
ing your request for relief, or
3. The item of community income you did not include is
2. You do not receive a final determination letter from one of the following:
the IRS within six months from the date you filed Form
a. Wages, salaries, and other compensation your
8857.
spouse (or former spouse) received for services
The United States Tax Court is an independent judicial he or she performed as an employee.
body and is not part of the IRS.
b. Income your spouse (or former spouse) derived
You must file the petition no later than the 90th day af- from a trade or business he or she operated as a
ter the date the IRS mails its final determination letter to sole proprietor.
you. If you do not file a petition, or you file it late, the Tax
c. Your spouse's (or former spouse's) distributive
Court cannot review your request for relief.
share of partnership income.
You can get a copy of the rules for filing a petition
d. Income from your spouse's (or former spouse's)
by writing to the Tax Court at the following ad-
separate property (other than income described in
dress:
(a), (b), or (c)). Use the appropriate community

property law to determine what is separate prop-
United States Tax Court erty.
400 Second Street, NW e. Any other income that belongs to your spouse (or
Washington, DC 20217 former spouse) under community property law.
Or you can visit the Tax Court's website at 4. You establish that you did not know of, and had no
www.ustaxcourt.gov. reason to know of, that community income. See Ac
tual knowledge or reason to know, below.
5. Under all facts and circumstances, it would not be fair
to include the item of community income in your gross
Community Property Laws income. See Indications of unfairness for relief from li
ability for tax attributable to an item of community in
You must generally follow community property laws when
come, later.
filing a tax return if you are married and live in a commun-
ity property state. Community property states are Arizona, Actual knowledge or reason to know. You knew or
California, Idaho, Louisiana, Nevada, New Mexico, Texas, had reason to know of an item of community income if:
Washington, and Wisconsin. Generally, community prop-
erty laws provide that you and your spouse are both enti- You actually knew of the item of community income,
tled to one-half of your total community income and ex- or
penses. If you and your spouse filed a joint return in a A reasonable person in similar circumstances would
community property state, you are both jointly and sever- have known of the item of community income.
ally liable for the total liability on the return. However, com-
munity property laws are not taken into account in deter- Amount of community income unknown. If you are
mining whether an item belongs to you or to your spouse aware of the source of the item of community income or
(or former spouse) if you request relief from joint and sev- the income-producing activity, but are unaware of the spe-
eral liability. cific amount, you are considered to know or have reason
to know of the item of community income. Not knowing the
specific amount is not a basis for relief.

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Reason to know. The IRS will consider all facts and For relief from liability for tax attributable to an item of
circumstances in determining whether you had reason to community income, you must file Form 8857 no later than
know of an item of community income. The facts and cir- 6 months before the expiration of the period of limitations
cumstances include: on assessment (including extensions) against your
The nature of the item of community income and the spouse for the tax year for which you are requesting relief.
amount of the item relative to other income items. However, if the IRS begins an examination of your return
during that 6-month period, the latest time for requesting
The financial situation of you and your spouse (or for- relief is 30 days after the date the IRS' initial contact letter
mer spouse). to you. The period of limitation on assessment is the
Your educational background and business experi- amount of time, generally three years, that the IRS has
ence. from the date you filed the return to assess taxes that you
owe.
Whether the item of community income represented a
departure from a recurring pattern reflected in prior
years' returns (for example, omitted income from an
investment regularly reported on prior years' returns). Innocent Spouse Relief

Indications of unfairness for relief from liability for By requesting innocent spouse relief, you can be relieved
tax attributable to an item of community income. The of responsibility for paying tax, interest, and penalties if
IRS will consider all of the facts and circumstances of the your spouse (or former spouse) improperly reported items
case in order to determine whether it is unfair to hold you or omitted items on your tax return. Generally, the tax, in-
responsible for the understated tax due to the item of terest, and penalties that qualify for relief can only be col-
community income. lected from your spouse (or former spouse). However,
The following are examples of factors the IRS will con- you are jointly and individually responsible for any tax, in-
sider. terest, and penalties that do not qualify for relief. The IRS
can collect these amounts from either you or your spouse
Whether you received a benefit, either directly or indi-
(or former spouse).
rectly, from the omitted item of community income
(defined below). You must meet all of the following conditions to qualify
Whether your spouse (or former spouse) deserted for innocent spouse relief.
you. 1. You filed a joint return.
Whether you and your spouse have been divorced or
2. There is an understated tax on the return that is due
separated.
to erroneous items (defined later) of your spouse (or
For other factors, see Factors for Determining Whether To former spouse).
Grant Equitable Relief, later.
3. You can show that when you signed the joint return
Benefit from omitted item of community income. A you did not know, and had no reason to know, that the
benefit includes normal support, but does not include de understated tax existed (or the extent to which the un-
minimis (small) amounts. Evidence of a direct or indirect derstated tax existed). See Actual Knowledge or Rea
benefit may consist of transfers of property or rights to son To Know, later.
property, including transfers received several years after
the filing of the return. 4. Taking into account all the facts and circumstances, it
For example, if you receive property, including life in- would be unfair to hold you liable for the understated
surance proceeds, from your spouse (or former spouse) tax. See Indications of Unfairness for Innocent
and the property is traceable to omitted items of commun- Spouse Relief, later.
ity income attributable to your spouse (or former spouse), Innocent spouse relief will not be granted if the IRS
you are considered to have benefitted from those omitted proves that you and your spouse (or former spouse) trans-
items of community income. ferred property to one another as part of a fraudulent
scheme. A fraudulent scheme includes a scheme to de-
Equitable Relief fraud the IRS or another third party, such as a creditor, for-
mer spouse, or business partner.
If you do not qualify for the relief described above and are
now liable for an unpaid or understated tax you believe
should be paid only by your spouse (or former spouse), Understated Tax
you may request equitable relief (discussed later).
You have an understated tax if the IRS determined that
your total tax should be more than the amount that was
How and When To Request Relief actually shown on your return.
You request relief by filing Form 8857, as discussed ear-
lier. Fill in Form 8857 according to the instructions. Erroneous Items

Erroneous items are either of the following.

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1. Unreported income. This is any gross income item The extent of your participation in the activity that re-
received by your spouse (or former spouse) that is not sulted in the erroneous item.
reported.
Whether you failed to ask, at or before the time the re-
2. Incorrect deduction, credit, or basis. This is any turn was signed, about items on the return or omitted
improper deduction, credit, or property basis claimed from the return that a reasonable person would ques-
by your spouse (or former spouse). tion.
The following are examples of erroneous items. Whether the erroneous item represented a departure
from a recurring pattern reflected in prior years' re-
The expense for which the deduction is taken was turns (for example, omitted income from an invest-
never paid or incurred. For example, your spouse, a ment regularly reported on prior years' returns).
cash-basis taxpayer, deducted $10,000 of advertising
expenses on Schedule C of your joint Form 1040, but Partial relief when a portion of erroneous item is un-
never paid for any advertising. known. You may qualify for partial relief if, at the time you
The expense does not qualify as a deductible ex- filed your return, you had no knowledge or reason to know
pense. For example, your spouse claimed a business of a portion of an erroneous item. You will be relieved of
fee deduction of $10,000 that was for the payment of the understated tax due to that portion of the item if all
state fines. Fines are not deductible. other requirements are met for that portion.

No factual argument can be made to support the de- Example. At the time you signed your joint return, you
ductibility of the expense. For example, your spouse knew that your spouse did not report $5,000 of gambling
claimed $4,000 for security costs related to a home of- winnings. The IRS examined your tax return several
fice, which were actually veterinary and food costs for months after you filed it and determined that your spou-
your family's two dogs. se's unreported gambling winnings were actually $25,000.
You established that you did not know about, and had no
Actual Knowledge or Reason To reason to know about, the additional $20,000 because of
the way your spouse handled gambling winnings. The un-
Know
derstated tax due to the $20,000 will qualify for innocent
spouse relief if you meet the other requirements. The un-
You knew or had reason to know of an understated tax if:
derstated tax due to the $5,000 of gambling winnings you
You actually knew of the understated tax, or knew about will not qualify for relief.

A reasonable person in similar circumstances would
have known of the understated tax. Indications of Unfairness for Innocent
Spouse Relief
Actual knowledge. If you actually knew about an errone-
ous item that belongs to your spouse (or former spouse), The IRS will consider all of the facts and circumstances of
the relief discussed here does not apply to any part of the the case in order to determine whether it is unfair to hold
understated tax due to that item. You and your spouse (or you responsible for the understated tax.
former spouse) remain jointly liable for that part of the un-
derstated tax. For information about the criteria for deter- The following are examples of factors the IRS will con-
mining whether you actually knew about an erroneous sider.
item, see Actual Knowledge later under Separation of Lia Whether you received a significant benefit (defined
bility Relief. below), either directly or indirectly, from the understa-
Reason to know. If you had reason to know about an er- ted tax.
roneous item that belongs to your spouse (or former Whether your spouse (or former spouse) deserted
spouse), the relief discussed here does not apply to any you.
part of the understated tax due to that item. You and your
Whether you and your spouse have been divorced or
spouse (or former spouse) remain jointly liable for that
separated.
part of the understated tax.
The IRS will consider all facts and circumstances in de- Whether you received a benefit on the return from the
termining whether you had reason to know of an understa- understated tax.
ted tax due to an erroneous item. The facts and circum- For other factors, see Factors for Determining Whether To
stances include: Grant Equitable Relief later under Equitable Relief.
The nature of the erroneous item and the amount of
Significant benefit. A significant benefit is any benefit in
the erroneous item relative to other items.
excess of normal support. Normal support depends on
The financial situation of you and your spouse (or for- your particular circumstances. Evidence of a direct or indi-
mer spouse). rect benefit may consist of transfers of property or rights to
Your educational background and business experi- property, including transfers that may be received several
ence. years after the year of the understated tax.

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Example. You receive money from your spouse that is Limitations on Relief
beyond normal support. The money can be traced to your
spouse's lottery winnings that were not reported on your Even if you meet the requirements discussed previously,
joint return. You will be considered to have received a sig- separation of liability relief will not be granted in the follow-
nificant benefit from that income. This is true even if your ing situations.
spouse gives you the money several years after he or she
received it. The IRS proves that you and your spouse (or former
spouse) transferred assets to one another as part of a
fraudulent scheme. A fraudulent scheme includes a
scheme to defraud the IRS or another third party, such
Separation of Liability Relief as a creditor, former spouse, or business partner.
Under this type of relief, the understated tax (plus interest The IRS proves that at the time you signed your joint
and penalties) on your joint return is allocated between return, you had actual knowledge (explained below) of
you and your spouse (or former spouse). The understated any erroneous items giving rise to the deficiency that
tax allocated to you is generally the amount you are re- were allocable to your spouse (or former spouse). For
sponsible for. the definition of erroneous items, see Erroneous Items
earlier under Innocent Spouse Relief.
This type of relief is available for liabilities resulting from
understated tax. However, refunds are not allowed for any Your spouse (or former spouse) transferred property
liabilities that have been paid. to you to avoid tax or the payment of tax. See Trans
fers of Property To Avoid Tax, later.
To request separation of liability relief, you must have
filed a joint return and meet either of the following require-
Actual Knowledge
ments at the time you file Form 8857.
You are no longer married to, or are legally separated The relief discussed here does not apply to any part of the
from, the spouse with whom you filed the joint return understated tax due to your spouse's (or former spouse's)
for which you are requesting relief. (Under this rule, erroneous items of which you had actual knowledge. You
you are no longer married if you are widowed.) and your spouse (or former spouse) remain jointly and
severally liable for this part of the understated tax.
You were not a member of the same household (ex-
plained below) as the spouse with whom you filed the
If you had actual knowledge of only a portion of an erro-
joint return at any time during the 12-month period
neous item, the IRS will not grant relief for that portion of
ending on the date you file Form 8857.
the item.
Members of the same household. You and your
spouse are not members of the same household if you are You had actual knowledge of an erroneous item if:
living apart and are estranged. However, you and your You knew that an item of unreported income was re-
spouse are considered members of the same household if ceived. (This rule applies whether or not there was a
any of the following conditions are met. receipt of cash.)
1. You and your spouse reside in the same dwelling. You knew of the facts that made an incorrect deduc-
2. You and your spouse reside in separate dwellings but tion or credit unallowable.
are not estranged, and one of you is temporarily ab- For a false or inflated deduction, you knew that the ex-
sent from the other's household as explained in (3) pense was not incurred, or not incurred to the extent
below. shown on the tax return.
3. Either spouse is temporarily absent from the house-
hold and it is reasonable to assume that the absent Knowledge of the source of an erroneous item is not
spouse will return to the household, and the house- sufficient to establish actual knowledge. Also, your actual
hold or a substantially equivalent household is main- knowledge may not be inferred when you merely had a
tained in anticipation of the absent spouse's return. reason to know of the erroneous item. Similarly, the IRS
Examples of temporary absences include absence does not have to establish that you knew of the source of
due to imprisonment, illness, business, vacation, mili- an erroneous item in order to establish that you had actual
tary service, or education. knowledge of the item itself.

Burden of proof. You must be able to prove that you Your actual knowledge of the proper tax treatment of an
meet all of the requirements for separation of liability relief erroneous item is not relevant for purposes of demonstrat-
(except actual knowledge) and that you did not transfer ing that you had actual knowledge of that item. Neither is
property to avoid tax (discussed later). You must also es- your actual knowledge of how the erroneous item was
tablish the basis for allocating the erroneous items. treated on the tax return. For example, if you knew that
your spouse received dividend income, relief is not availa-
ble for that income even if you did not know it was taxable.

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Example.  Bill  and  Karen  Green  filed  a  joint  return         not a joint return, and you are not liable for any tax shown 
showing Karen's wages of $50,000 and Bill's self-employ-           on that return or any tax deficiency for that return. How-
ment income of $10,000. The IRS audited their return and           ever, you may be required to file a separate return for that 
found that Bill did not report $20,000 of self-employment          tax year. For more information about duress, see the In-
income. The additional income resulted in a $6,000 under-          structions for Form 8857.
stated tax, plus interest and penalties. After obtaining a le-
gal separation from Bill, Karen filed Form 8857 to request         Transfers of Property To Avoid Tax
separation of liability relief. The IRS proved that Karen ac-
tually knew about the $20,000 of additional income at the          If  your  spouse  (or  former  spouse)  transfers  property  (or 
time she signed the joint return. Bill is liable for all of the    the right to property) to you for the main purpose of avoid-
understated  tax,  interest,  and  penalties  because  all  of  it ing tax or payment of tax, the tax liability allocated to you 
was due to his unreported income. Karen is also liable for         will be increased by the fair market value of the property 
the  understated  tax,  interest,  and  penalties  due  to  the    on the date of the transfer. The increase may not be more 
$20,000 of unreported income because she actually knew             than  the  entire  amount  of  the  liability.  A  transfer  will  be 
of the item. The IRS can collect the entire $6,000 plus in-        presumed to have as its main purpose the avoidance of 
terest and penalties from either Karen or Bill because they        tax or payment of tax if the transfer is made after the date 
are jointly and individually liable for it.                        that is 1 year before the date on which the IRS sent its first 
                                                                   letter  of  proposed  deficiency.  This  presumption  will  not 
Factors  supporting  actual  knowledge.     The  IRS  may          apply if:
rely on all facts and circumstances in determining whether 
                                                                   The transfer was made under a divorce decree, sepa-
you  actually  knew  of  an  erroneous  item  at  the  time  you 
                                                                   rate maintenance agreement, or a written instrument 
signed  the  return.  The  following  are  examples  of  factors 
                                                                   incident to such an agreement, or
the IRS may use.
                                                                   You establish that the transfer did not have as its main 
Whether you made a deliberate effort to avoid learning             purpose the avoidance of tax or payment of tax.
about the item in order to be shielded from liability.
Whether you and your spouse (or former spouse)                     If the presumption does not apply, but the IRS can es-
jointly owned the property that resulted in the errone-            tablish that the purpose of the transfer was the avoidance 
ous item.                                                          of tax or payment of tax, the tax liability allocated to you 
                                                                   will be increased as explained above.
You will not be considered to have had an ownership 
interest in an item based solely on the operation of com-
munity property law. Rather, if you resided in a community 
property state at the time the return was signed, you will         Equitable Relief
be  considered  to  have  had  an  ownership  interest  in  an 
item only if your name appeared on the ownership docu-             If you do not qualify for innocent spouse relief or separa-
ments, or there otherwise is an indication that you asser-         tion of liability relief, you may still be relieved of responsi-
ted dominion and control over the item.                            bility for tax, interest, and penalties through equitable re-
                                                                   lief. If you did not file a joint return but did not qualify for 
Example.  Harry  and  Wanda  live  in  Arizona,  a  com-           relief  from  liability  for  tax  attributable  to  an  item  of  com-
munity property state. After their marriage, Harry opens a         munity income, you may be eligible for equitable relief.
bank  account  in  his  name.  Under  the  operation  of  the 
                                                                   Unlike  innocent  spouse  relief  or  separation  of  liability 
community property state laws of Arizona, Wanda owns ½ 
                                                                   relief, you can get equitable relief from an understated tax 
of the bank account. However, Wanda does not have an 
                                                                   (defined earlier under Innocent Spouse Relief) or an un-
ownership interest in the account for purposes of demon-
                                                                   paid tax. An unpaid tax is an amount of tax you properly 
strating  that  Wanda  had  actual  knowledge  of  an  errone-
                                                                   reported on your return but you have not paid. For exam-
ous item because the account is not held in her name and           ple,  your  joint  2012  return  shows  that  you  and  your 
there  is  no  other  indication  that  she  asserted  dominion    spouse  owed  $5,000.  You  paid  $2,000  with  the  return. 
and control over the item.                                         You have an unpaid tax of $3,000.
Exception  for  spousal  abuse  or  domestic  violence.
Even if you had actual knowledge, you may still qualify for        Conditions for Getting Equitable 
relief if you establish that:                                      Relief
You were the victim of spousal abuse or domestic vio-
lence before signing the return, and                               In order to be considered for equitable relief from joint and 
                                                                   several liability, you must meet all of the following thresh-
Because of that abuse, you did not challenge the                   old conditions. In order to be considered for equitable re-
treatment of any items on the return because you                   lief from liability for tax attributable to an item of commun-
were afraid your spouse (or former spouse) would re-               ity  income,  you  must  meet  all  of  the  following  threshold 
taliate against you.                                               conditions except for items 1 and 2.
If you establish that you signed your joint return under           1. You are not eligible for innocent spouse relief or sepa-
duress (threat of harm or other form of coercion), then it is      ration of liability relief.

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2. You filed a joint return for the tax year(s) at issue. Factors for Determining Whether To
3. You timely filed your claim for relief. See When To File Grant Equitable Relief
Form 8857, earlier.
If you meet all the threshold conditions, the IRS will grant
4. You and your spouse (or former spouse) did not equitable relief if you establish that it would be unfair to
transfer assets to one another as a part of a fraudu- hold you liable for the understated or unpaid tax. The IRS
lent scheme. A fraudulent scheme includes a scheme will consider all facts and circumstances of your case in
to defraud the IRS or another third party, such as a determining whether it is unfair to hold you liable for all or
creditor, former spouse, or business partner. part of the unpaid income tax liability or deficiency, and
5. Your spouse (or former spouse) did not transfer prop- whether full or partial equitable relief should be granted.
erty to you for the main purpose of avoiding tax or the The factors listed below are designed as guides and not
payment of tax. See Transfers of Property To Avoid intended to be an exclusive list. Other factors relevant to
Tax, earlier, under Separation of Liability Relief. your case also may be considered. In evaluating your
claim for relief, no one factor or a majority of factors nec-
6. You did not knowingly participate in the filing of a frau- essarily determines the outcome. The degree of impor-
dulent joint return. tance of each factor varies depending on your facts and
7. The income tax liability from which you seek relief is circumstances. Abuse or the exercise of financial control
attributable (either in full or in part) to an item of your by your spouse (or former spouse) is a factor that may im-
spouse (or former spouse) or an unpaid tax resulting pact the other factors, as described below. Factors the
from your spouse’s (or former spouse’s) income. If the IRS will consider include the following.
liability is partially attributable to you, then relief can
only be considered for the part of the liability attributa- Marital Status
ble to your spouse (or former spouse). The IRS will
consider granting relief regardless of whether the un- The IRS will consider whether you are no longer married
derstated tax, deficiency, or unpaid tax is attributable to your spouse as of the date the IRS makes its determi-
(in full or in part) to you if any of the following excep- nation. If you are still married to your spouse, this factor is
tions apply. neutral. If you are no longer married to your spouse, this
factor will weigh in favor of relief. You will be treated as
a. The item is attributable or partially attributable to being no longer married to your spouse only in the follow-
you solely due to the operation of community ing situations.
property law. If you meet this exception, that item
will be considered attributable to your spouse (or You are divorced from your spouse.

former spouse) for purposes of equitable relief. You are legally separated from your spouse under ap-
b. If the item is titled in your name, the item is pre- plicable state law.
sumed to be attributable to you. However, you can You are a widow or widower and are not an heir to
rebut this presumption based on the facts and cir- your spouse's estate that would have sufficient assets
cumstances. to pay the tax liability.
c. You did not know, and had no reason to know, You have not been a member of the same household
that funds intended for the payment of tax were as your spouse at any time during the 12-month pe-
misappropriated by your spouse (or former riod ending on the date the IRS makes its determina-
spouse) for his or her benefit. If you meet this ex- tion. For these purposes, a temporary absence (for
ception, the IRS will consider granting equitable example, due to imprisonment, illness, business, mili-
relief although the unpaid tax may be attributable tary service, or education) is not considered separa-
in part or in full to your item, and only to the extent tion if the absent spouse is expected to return to the
the funds intended for payment were taken by household. You are a member of the same household
your spouse (or former spouse). as your spouse for any period in which both of you
d. You establish that you were the victim of spousal maintain the same residence.
abuse or domestic violence before the return was
filed, and that, as a result of the prior abuse, you Economic Hardship
did not challenge the treatment of any items on
The IRS will consider whether you will suffer economic
the return for fear of your spouse's (or former
hardship if relief is not granted. For purposes of this factor,
spouse's) retaliation. If you meet this exception,
an economic hardship exists if satisfaction of the tax liabil-
relief will be considered even though the understa-
ity in whole or in part will cause you to be unable to pay
ted tax or unpaid tax may be attributable in part or
reasonable basic living expenses. The IRS will determine
in full to your item.
whether you meet this factor based on the information you
e. The item giving rise to the understated tax or defi- provide in Part IV of Form 8857. If denying relief will cause
ciency is attributable to you, but you establish that you to suffer economic hardship, this factor will weigh in
your spouse's (or former spouse's) fraud is the favor of relief. If denying relief will not cause you to suffer
reason for the erroneous item. economic hardship, this factor will be neutral.

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Knowledge or Reason to Know                                           or was otherwise aware of difficulties in timely paying bills, 
                                                                      then this factor will generally weigh against relief.
Understated  tax  on  a  joint  return. The  IRS  will  con-          Depending on the facts and circumstances, if you were 
sider whether you knew or had reason to know of the item              abused  by  your  spouse  or  former  spouse  (as  discussed 
giving rise to the understated tax or deficiency as of the            later), or your spouse (or former spouse) maintained con-
date the joint return (including a joint amended return) was          trol of the household finances by restricting your access to 
filed, or the date you reasonably believed the joint return           financial information, and because of the abuse or finan-
was filed. If you did not know and had no reason to know              cial control, you were not able to question the payment of 
of  the  item  giving  rise  to  the  understated  tax,  this  factor the taxes reported as due on the return or challenge your 
will weigh in favor of relief. If you knew or had reason to           spouse’s  (or  former  spouse’s)  assurance  regarding  pay-
know  of  the  item  giving  rise  to  the  understated  tax,  this   ment of the taxes for fear of his or her retaliation, this fac-
factor  will  weigh  against  relief.  Actual  knowledge  of  the     tor will weigh in favor of relief even if you knew or had rea-
item giving rise to the understated tax or deficiency will not        son  to  know  about  your  spouse’s  (or  former  spouse’s) 
be weighed more heavily than any other factor. Depend-                intent or ability to pay the taxes due.
ing on the facts and circumstances, if you were abused by             In the case of an unpaid tax on an amended return that 
your  spouse  or  former  spouse  (as  discussed  later),  or         reports a liability based on items not properly reported on 
your spouse (or former spouse) maintained control of the              the original return, the initial inquiry is whether (as of the 
household finances by restricting your access to financial            date the amended return was filed, or the date you rea-
information, and because of the abuse or financial control,           sonably believed the amended return was filed) you rea-
you were not able to challenge the treatment of any items             sonably  expected  that  your  spouse  (or  former  spouse) 
on  the  joint  return  for  fear  of  your  spouse’s  (or  former    would pay the tax within a reasonable period of time. If so, 
spouse’s) retaliation, this factor will weigh in favor of relief      this factor will weigh in favor of relief. However, if it was 
even if you knew or had reason to know of the items giving            not reasonable for you to expect that your spouse (or for-
rise to the understated tax or deficiency.                            mer spouse) would pay the tax, your knowledge or reason 
                                                                      to know of the understated tax on the original return will 
Understated tax on a return other than a joint return.                also be considered. If you knew or had reason to know of 
The IRS will consider whether you knew or had reason to               the item giving rise to the understated tax on the original 
know of an item of community income properly includible               return, then this factor will weigh against relief. If you did 
in gross income, which, under item (3) discussed earlier              not know or have reason to know of the item, then this fac-
under Relief From Liability for Tax Attributable to an Item           tor will weigh in favor of relief.
of Community Income, would be treated as the income of 
your spouse (or former spouse).                                       Reason to know. The facts and circumstances that are 
                                                                      considered  in  determining  whether  you  had  reason  to 
Unpaid tax. In the case of an income tax liability that was           know  of  an  understated  tax,  or  reason  to  know  whether 
properly  reported  but  not  paid,  the  IRS  will  consider         your spouse (or former spouse) could or would pay the re-
whether (as of the date the return was filed or the date you          ported tax liability, include, but are not limited to the fol-
reasonably believed the return was filed) you knew or had             lowing.
reason to know that your spouse (or former spouse) would 
not or could not pay the tax liability at that time or within a       Your level of education.
reasonable period of time after the filing of the return. This        Any deceit or evasiveness of your spouse (or former 
factor will weigh in favor of relief if you reasonably expec-         spouse).
ted your spouse (or former spouse) to pay the tax liability 
reported on the return. A reasonable expectation of pay-              Your degree of involvement in the activity generating 
ment will be presumed if the spouses submitted a request              the income tax liability.
for  an  installment  agreement  to  pay  the  tax  reported  as      Your involvement in business or household financial 
due on the return. To benefit from the presumption, the re-           matters.
quest  for  an  installment  agreement  must  be  filed  by  the 
                                                                      Your business or financial expertise.
later of 90 days after the due date for payment of the tax, 
or 90 days after the return was filed. The request must de-           Any lavish or unusual expenditures compared with 
tail the plan for paying the tax, interest, and penalties, sat-       past spending levels.
isfy the liability within a reasonable time, and it must not 
be  unreasonable  for  you  to  believe  that  your  spouse  (or      Example. You and your spouse filed a joint 2011 re-
former  spouse)  will  be  able  to  make  the  payments  con-        turn.  That  return  showed  you  owed  $10,000.  You  had 
templated in the requested installment agreement.                     $5,000 of your own money and you took out a loan to pay 
This factor will weigh against relief if, based on the facts          the other $5,000. You gave two checks for $5,000 each to 
and circumstances of the case, it was not reasonable for              your  spouse  to  pay  the  $10,000  liability.  Without  telling 
you to believe that your spouse (or former spouse) would              you,  your  spouse  took  the  $5,000  loan  and  spent  it  on 
or could pay the tax liability shown on the return. For ex-           himself. You and your spouse were divorced in 2012. In 
ample, if prior to the return being filed, or the date you rea-       addition, you had no knowledge or reason to know at the 
sonably  believed  the  return  was  filed,  you  knew  of  your      time you signed the return that the tax would not be paid. 
spouse’s (or former spouse’s) prior bankruptcies, financial           These facts indicate to the IRS that it may be unfair to hold 
difficulties, or other issues with the IRS or other creditors,        you liable for the $5,000 unpaid tax. The IRS will consider 

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these facts, together with all of the other facts and circum- this factor so that it is neutral. If only your spouse (or for-
stances, to determine whether to grant you equitable relief mer spouse) significantly benefitted from the unpaid tax or
from the $5,000 unpaid tax. understatement, and you had little or no benefit, or your
spouse (or former spouse) enjoyed the benefit to your det-
Abuse by your spouse (or former spouse). For pur- riment, this factor will weigh in favor of relief. If the amount
poses of the equitable relief rules, if you establish that you of unpaid tax or understated tax was small such that nei-
were the victim of abuse (not amounting to duress, which ther spouse received a significant benefit, then this factor
is discussed in the Instructions for Form 8857), then de- is neutral. Whether the amount of unpaid tax or understa-
pending on the facts and circumstances of your situation, ted tax is small such that neither spouse received a signifi-
the abuse may result in certain factors weighing in favor of cant benefit will vary depending on the facts and circum-
relief when otherwise the factor may have weighed stances of each case.
against relief. Abuse comes in many forms and can in-
clude physical, psychological, sexual, or emotional abuse, Compliance With Income Tax Laws
including efforts to control, isolate, humiliate, and intimi-
date you, or to undermine your ability to reason independ- The IRS will consider whether you have made a good faith
ently and be able to do what is required under the tax effort to comply with the income tax laws in the tax years
laws. The IRS will consider all the facts and circumstan- following the tax year or years to which the request for re-
ces in determining whether you were abused. The IRS lief relates.
also will consider the impact of your spouse’s (or former
spouse’s) alcohol or drug abuse in determining whether If you are compliant for tax years after being divorced
you were abused. Depending on the facts and circum- from your spouse, then this factor will weigh in favor of re-
stances, abuse of your child or other family member living lief. If you are not compliant, then this factor will weigh
in the household may constitute abuse of you. against relief. If you made a good faith effort to comply
with the tax laws but were unable to fully comply, then this
Legal Obligation factor will be neutral. For example, if you timely filed an in-
come tax return but were unable to fully pay the tax liability
The IRS will consider whether you or your spouse (or for- due to your poor financial or economic situation after the
mer spouse) has a legal obligation to pay the outstanding divorce, then this factor will be neutral.
federal income tax liability. For purposes of this factor, a
legal obligation is an obligation arising from a divorce de- If you remain married to your spouse, whether or not le-
cree or other legally binding agreement. This factor will gally separated or living apart, and continue to file joint re-
weigh in favor of relief if your former spouse has the sole turns with your spouse after requesting relief, then this
legal obligation to pay the outstanding income tax liability factor will be neutral if the joint returns are compliant with
pursuant to a divorce decree or agreement. This factor will the tax laws. If the joint returns are not compliant with the
be neutral if you knew or had reason to know, when enter- tax laws, then this factor will weigh against relief.
ing into the divorce decree or agreement, that your former
spouse would not pay the income tax liability. This factor If you remain married to your spouse but file separate
will weigh against relief if you have the sole legal obliga- returns, this factor will weigh in favor of relief if you are
tion. The fact that your spouse (or former spouse) has compliant with the tax laws. If you are not compliant with
been relieved of liability for the taxes at issue as a result of the tax laws, then this factor will weigh against relief. If you
a discharge in bankruptcy is disregarded in determining made a good faith effort to comply with the tax laws but
whether you have the sole legal obligation. This factor will were unable to fully comply, then this factor will be neutral.
be neutral if, based on an agreement or consent order, For example, if you timely filed an income tax return but
both spouses have a legal obligation to pay the outstand- were unable to fully pay the tax liability due to your poor
ing income tax liability, the spouses are not separated or financial or economic situation as a result of being separa-
divorced, or the divorce decree or agreement is silent as ted or living apart from your spouse, then this factor will be
to any obligation to pay the outstanding income tax liabil- neutral.
ity.
Mental or Physical Health
Significant Benefit
The IRS will consider whether you were in poor physical
The IRS will consider whether you significantly benefited or mental health. This factor will weigh in favor of relief if
from the unpaid income tax liability or understated tax. A you were in poor mental or physical health at one of the
significant benefit is any benefit in excess of normal sup- following times.
port. For example, if you enjoyed the benefits of a lavish
lifestyle, such as owning luxury assets and taking expen- At the time the return or returns for which the request
sive vacations, this factor will weigh against relief. If, how- for relief relates were filed.
ever, your spouse (or former spouse) controlled the At the time you reasonably believed the return or re-
household and business finances or there was abuse (dis- turns were filed.
cussed earlier) such that he or she made the decision on
spending funds for a lavish lifestyle, then this mitigates At the time you request relief.

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IRS  will  consider  the  nature,  extent,  and  duration  of         not know about the award when the return was filed. They 
your condition, including the ongoing economic impact of              agreed to the adjustment but could not pay the additional 
your illness. If you were in neither poor physical nor poor           amount due of $815 ($650 tax + $165 penalty and inter-
mental health, this factor is neutral.                                est).  Janie  and  Joe  were  divorced  on  May  13,  2013.  In 
                                                                      February 2014, Janie filed her 2013 federal income tax re-
                                                                      turn  as  head  of  household.  She  expected  a  refund  of 
                                                                      $1,203. In May 2014, she received a notice informing her 
Refunds
                                                                      that the IRS had offset her refund against the $815 owed 
If you are granted relief, refunds are:                               on  her  joint  2011  income  tax  return  and  that  she  had  a 
                                                                      right to file Form 8857.
 Permitted under innocent spouse relief and equitable                 Janie  applies  the  conditions  listed  earlier  under Inno
 relief as explained later under Limit on Amount of Re               cent Spouse Relief to see if she qualifies for relief.
 fund.
                                                                      1. Janie meets the first and second conditions because 
 Not permitted under separation of liability relief.                  the joint tax return they filed has an understated tax 
                                                                      due to Joe's erroneous item.
Proof Required                                                        2. Janie believes she meets the third condition. She did 
                                                                      not know about the award and had no reason to know 
The  IRS  will  only  refund  payments  you  made  with  your         about it because of the secretive way Joe conducted 
own  money.  However,  you  must  provide  proof  that  you           his financial affairs.
made  the  payments  with  your  own  money.  Examples  of 
proof  are  a  copy  of  your  bank  statement  or  a  canceled       3. Janie believes she meets the fourth condition. She 
check. No proof is required if your individual refund was             believes it would be unfair to be held liable for the tax 
used by the IRS to pay a tax you owed on a joint tax return           because she did not benefit from the award. Joe 
for another year.                                                     spent it on personal items for his use only.
                                                                      Because Janie believes she qualifies for innocent spouse 
Limit on Amount of Refund                                             relief, she first completes Part I of Form 8857 to determine 
                                                                      if she should file the form.
You are not eligible for refunds of payments made with the 
joint return, joint payments, or payments that your spouse            Part I 
(or  former  spouse)  made.  For  example,  withholding  tax 
and estimated tax payments cannot be refunded because                 Line 1.  Janie checks the “Yes” box because one of the 
they are considered made with the joint return. However,              paragraphs describes her situation.
you may be entitled to a refund of your portion of a joint 
                                                                      Line 2.  She checks the “No” box because the IRS did not 
overpayment  from  another  year  that  was  applied  to  the 
                                                                      use  her  share  of  a  joint  refund  to  pay  Joe's  past-due 
joint  tax  for  a  different  year.  You  will  need  to  show  your 
                                                                      debts.
portion of the joint overpayment.
The amount of your refund is limited. Read the follow-                Line  3. She  enters  “2011”  on  line  3  because  this  is  the 
ing chart to find out the limit.                                      tax year for which she is requesting relief.

                                                                      Part II 
IF you file Form 8857...         THEN the refund cannot be 
                                 more than...                         Line  4. She  enters  her  name,  address,  social  security 
Within 3 years after filing your The part of the tax paid within 3    number, county, and best daytime phone number.
return                           years (plus any extension of 
                                 time for filing your return) before  Line  5. She  enters  Joe's  name,  address,  and  daytime 
                                 you filed Form 8857.                 phone number.

After the 3-year period, but     The tax you paid within 2 years      Line 6.  She checks the “divorced since” box and enters 
within 2 years from the time you  immediately before you filed        the date she was divorced as “05/13/2013.” She attaches 
paid the tax                     Form 8857.                           a copy of her entire divorce decree (not illustrated) to the 
                                                                      form.

                                                                      Line 7.  She checks the box for “High school diploma or 
Filled-in Form 8857                                                   equivalent,”  because  she  had  completed  high  school 
                                                                      when her 2011 joint tax return was filed.
This part explains how Janie Boulder fills out Form 8857 
to request innocent spouse relief.                                    Line 8.  She checks the “No” box because she was not a 
                                                                      victim of spousal abuse or domestic violence.
 Janie and Joe Boulder filed a joint tax return for 2011. 
They claimed one dependency exemption for their son Mi-
chael. Their return was adjusted by the IRS because Joe 
did not report a $5,000 award he won that year. Janie did 

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Line 9. She checks the “No” box because she did not Line 19. She checks the “No” box because neither she
have a mental or physical health problem when the return nor Joe incurred any large expenses during the year for
was filed and does not have one now. which she wants relief or any later years.

Part III Line 20. She checks the “No” box because Joe has
never transferred money or property to her.
Line 11. She checks the “Yes” box because she agreed
to file a joint return. Part IV

Line 12. She checks the “Yes” box because she signed Line 21. She lists her assets, which are $500 for the fair
the 2011 joint tax return. market value of a car, $450 in her checking account, and
$100 in her savings account.
Line 13. Because she was not involved in preparing the
return, she checks the box, “You were not involved in pre- Line 22. She enters the number “1” on both the line for
paring the returns.” “Adults” and the line for “Children” because her current
household consists of herself and her son.
Line 14. She checks the box, “You did not know anything
was incorrect or missing” because she did not know that Line 23. She enters her average monthly income and ex-
Joe had received a $5,000 award. She explains this in the penses for her entire household.
space provided.
Part VII
Line 15. She checks the box, “You knew that person had
income” because she knew Joe had income from wages. Line 31. Janie checks the box because she wants a re-
She also lists Joe's type of income as “wages.” fund.
Because the IRS used her individual refund to pay the
Line 16. She checks the “Not applicable” box because tax owed on the joint tax return, she does not need to pro-
there was no balance due on the return. vide proof of payment.

Line 17. She checks the “No” box because, when the re- Signing and mailing Form 8857. Janie signs and dates
turn was filed, she was not having financial problems. the form. She attaches the copy of her divorce decree (not
illustrated) required by line 6. Finally, she sends the form
Line 18. She checks the box, “You were not involved in to the IRS address or fax number shown in the Instruc-
handling money for the household” because Joe handled tions for Form 8857.
all the money for the household. She provides additional
information in the space provided.

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Janie Boulder's Filled-in Form 8857

Request for Innocent Spouse Relief
Form 8857 OMB No. 1545-1596
(Rev. January 2014)
Department of the Treasury Information about Form 8857 and its separate instructions is at www.irs.gov/form8857.
Internal Revenue Service (99)

Important things you should know
• Do not ﬁle this form with your tax return. See Where To File in the instructions.
• Review and follow the instructions to complete this form. Instructions can be obtained at www.irs.gov/form8857 or by calling
1-800-TAX-FORM (1-800-829-3676).
• While your request is being considered, the IRS generally cannot collect any tax from you for the year(s) you request relief.
However, ﬁling this form extends the amount of time the IRS has to collect the tax you owe, if any, for those years.
• The IRS is required by law to notify the person on line 5 that you requested this relief. That person will have the opportunity to
participate in the process by completing a questionnaire about the tax years you enter on line 3. This will be done before the IRS
issues preliminary and ﬁnal determination letters.
• The IRS will not disclose the following information: your current name, address, phone numbers, or employer.

Part I Should you ﬁle this form?
Generally, both you and your spouse are responsible, jointly and individually, for paying any tax, interest, or penalties from your joint
return. If you believe your current or former spouse should be solely responsible for an erroneous item or an underpayment of tax from
your joint tax return, you may be eligible for innocent spouse relief.

Innocent spouse relief may also be available if you were a resident of a community property state (see list of community property
states in the instructions) and did not ﬁle a joint federal income tax return and you believe you should not be held responsible for the
tax attributable to an item of community income.

1 Do either of the paragraphs above describe your situation?
Yes. You should ﬁle this Form 8857. Go to question 2.
No. Do not ﬁle this Form 8857, but go to question 2 to see if you need to ﬁle a different form.
2 Did the IRS take your share of a joint refund from any tax year to pay any of the following past-due debt(s) owed ONLY by your
spouse? • Child support • Spousal support • Student loan (or other federal nontax debt) • Federal or state taxes
Yes. You may be able to get back your share of the refund. See Form 8379, Injured Spouse Allocation, and the instructions to that
form. Go to question 3 if you answered "Yes" to question 1.
No. Go to question 3 if you answered "Yes" to question 1. If you answered "No" to question 1, do not ﬁle this form.
3 If you determine you should ﬁle this form, enter each tax year you want innocent spouse relief. Itis important to enter the
correct year. For example, if the IRS used your 2011 income tax refund to pay a 2009 joint tax liability, enter tax year 2009, not tax
year 2011.
Tax Year 2011 Tax Year Tax Year
Tax Year Tax Year Tax Year

Part II Tell us about yourself and your spouse for the tax years you want relief
4 Your current name (see instructions) Your social security number
Janie Boulder 123-00-6789
Address where you wish to be contacted. If this is a change of address, see instructions.
Number and street or P.O. box Apt. no. County

5161 Old Farm Estates Montgomery
City, town or post ofﬁce, state, and ZIP code. If a foreign address, see instructions. Best or safest daytime phone
number (between 6 a.m. and 5
p.m. Eastern Time)
Hutchinson, IA 55555 221-213-4455
5 Who was your spouse for the tax years you want relief? File a separate Form 8857 for tax years involving different spouses or
former spouses.
That person’s current name Social security number (if known)
Joe E. Boulder
Current home address (number and street) (if known). If a P.O. box, see instructions. Apt. no.
3895 Timber Way
City, town or post ofﬁce, state, and ZIP code. If a foreign address, see instructions. Daytime phone number (between
6 a.m. and 5 p.m. Eastern Time)

Creekbed, WY 77777 271-444-5656
For Privacy Act and Paperwork Reduction Act Notice, see instructions. Cat. No. 24647V Form 8857 (Rev. 1-2014)

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Janie Boulder's Filled-in Form 8857 page 2
Form 8857 (Rev. 1-2014) Page 2
Note. If you need more room to write your answer for any question, attach more pages. Be sure to write your name and social security
number on the top of all pages you attach.
Part II Tell us about yourself and your spouse for the tax years you want relief (Continued)
6 What is the current marital status between you and the person on line 5?
Married and still living together
Married and living apart since
MM DD YYYY
Widowed since Attach a photocopy of the death certicate and will (if one exists).
MM DD YYYY
Legally separated since Attach a photocopy of your entire separation agreement.
MM DD YYYY
Divorced since 05-13-2013 Attach a photocopy of your entire divorce decree.
MM DD YYYY
Note. A divorce decree stating that your former spouse must pay all taxes does not necessarily mean you qualify for relief.
7 What was the highest level of education you had completed when the return(s) were ﬁled? If the answers are not the same for all
tax years, explain.
Did not complete high school
High school diploma or equivalent
Some college
College degree or higher. List any degrees you have
List any college-level business or tax-related courses you completed

Explain

8 Were you or other members of your family a victim of spousal abuse or domestic violence, or suffering the effects of such
abuse during any of the tax years you want relief or when any of the returns were ﬁled for those years?
Yes. If you want the IRS to consider this information in making its determination, complete Part V of this form in addition to other
parts of the form. First read the instructions for Part V, to understand how the IRS will proceed with evaluating your claim for relief
in these circumstances.
If you checked “Yes” above, we will put a note on your separate account. This will enable us to respond appropriately and be
sensitive to your situation. We will remove the note from your account if you request it (as explained in the instructions).
If you do not want us to put a note on your account, check here . . . . . . . . . . . . . . . . . . .
No. Complete the other parts of this form except for Part V.
9 When any of the returns listed on line 3 were ﬁled, did you have a mental or physical health problem or do you have a mental
or physical health problem now? If the answers are not the same for all tax years, explain below.
Yes. Attach a statement to explain the problem and when it started. Provide photocopies of any documentation, such as
medical bills or a doctor’s report or letter.
No.
Explain

10 Is there any information you are afraid to provide on this form, but are willing to discuss?
Yes No

Part III Tell us if and how you were involved with ﬁnances and preparing returns for those tax years
11 Did you agree to ﬁle a joint return? Yes No
Explain why or why not I agreed to ﬁle a joint return because that's how my ex-husband and I ﬁled our federal returns
during our entire marriage.

12 Did you sign the joint return? See instructions. Yes No
Explain why or why not I signed the return because it requires my signature.

Form 8857 (Rev. 1-2014)

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Janie Boulder's Filled-in Form 8857 page 3
Form 8857 (Rev. 1-2014) Page 3
Note. If you need more room to write your answer for any question, attach more pages. Be sure to write your name and social security
number on the top of all pages you attach.
Part III Tell us if and how you were involved with finances and preparing returns for those tax years (Continued)
13 What was your involvement with preparing the returns? Check all that apply and explain, if necessary. If the answers are not the
same for all tax years, explain.
You were not involved in preparing the returns.
You lled out or helped ll out the returns.
You gathered receipts and cancelled checks.
You gave tax documents (such as Forms W-2, 1099, etc.) for the preparation of the returns.
You reviewed the returns before they were led.
You did not review the returns before they were led. Explain below why you did not review the returns.
You did not know a joint return was led.
Other
Explain how you were involved

14 When the returns were ﬁled, what did you know about any incorrect or missing information? Check all that apply and explain, if
necessary. If the answers are not the same for all tax years, explain below.
You knew something was incorrect or missing, but you said nothing. Explain below.
You knew something was incorrect or missing and asked about it. Explain below.
You did not know anything was incorrect or missing.
Not applicable. There was no incorrect or missing information.
Explain I did not know about the $5,000 award. My ex-husband was very secretive about the way he conducted his ﬁnancial
aﬀairs.

15 When any of the returns were ﬁled, what did you know about the income of the person on line 5? Check all that apply and
explain, if necessary. If the answers arenot the same for all tax years, explain.
You knew that the person on line 5 had income.
List each type of income on the lines provided below. (Examples are wages, social security, gambling winnings, or self-
employment business income.) Enter each tax year and the amount of income for each type you listed. If you do not know any
details, enter “I don’t know.”
Wages-$40,000 from Allied

You knew that the person on line 5 was self-employed and you helped with the books and records.
You knew that the person on line 5 was self-employed and you did not help with the books and records.
You knew that the person on line 5 had no income.
You did not know whether the person on line 5 had income.
Explain why you did not know whether the person on line 5 had income

16 When the returns were ﬁled, did you know if the returns showed a balance due to the IRS for those tax years? If the answers
are not the same for all tax years, explain.
Yes. Explain when and how you thought the amount of tax reported on the return would be paid

No. Explain why you did not know the return showed a balance due.

Not applicable. There was no balance due on the return.
17 When any of the returns were ﬁled, were you having ﬁnancial problems (for example, bankruptcy or bills you could not pay)? If the
answers are not the same for all tax years, explain.
Yes. Explain

No.
Did not know. Explain

Form 8857 (Rev. 1-2014)

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Janie Boulder's Filled-in Form 8857 page 4
Form 8857 (Rev. 1-2014) Page 4
Note. If you need more room to write your answer for any question, attach more pages. Be sure to write your name and social security
number on the top of all pages you attach.
Part III Tell us if and how you were involved with finances and preparing returns for those tax years (Continued)
18 For the years you want relief, how were you involved in the household ﬁnances? Check all that apply. If the answers are not the
same for all tax years, explain.
You were not involved in handling money for the household. Explain below.
You knew the person on line 5 had separate accounts.
You had joint accounts with the person on line 5, but you had limited use of them or did not use them. Explain below.
You used joint accounts with the person on line 5. You made deposits, paid bills, balanced the checkbook, or reviewed the
monthly bank statements.
You made decisions about how money was spent. For example, you paid bills or made decisions about household purchases.
Other
Explain anything else you want to tell us about your household nances My ex-husband handled the household ﬁnances.
He didn't want me involved. He was so secretive about it too.

19 Did you (or the person on line 5) incur any large expenses, such as trips, home improvements, or private schooling, or make
any large purchases, such as automobiles, appliances, or jewelry, during any of the years you want relief or any later years?
Yes. Describe (a) the types and amounts of the expenses and purchases and (b) the years they were incurred or made.

No.
20 Has the person on line 5 ever transferred assets (money or property) to you? (Property includes real estate, stocks, bonds, or
other property that you own or possess now or possessed in the past.) See instructions.
Yes. List the assets, the dates they were transferred, and their fair market values on the dates transferred. If the property was
secured by any debt (such as a mortgage on real estate), explain who was responsible for making payments on the debt, how much
was owed on the debt at the time of transfer and whether the debt has been satised. Explain why the assets were transferred to you.
If you no longer possess or own the assets, explain what happened with the assets.

No.

Part IV Tell us about your current ﬁnancial situation
21 Tell us about your assets. Your assets are your money and property. Property includes real estate, motor vehicles, stocks, bonds,
and other property that you own. In the table below, list the amount of cash you have on hand and in your bank accounts. Also list
each item of property, the fair market value (as dened in the instructions) of each item, and the balance of any outstanding loans you
used to acquire each item. Do not list any money or property you listed on line 20.
Description of Assets Fair Market Value Balance of Any Outstanding Loans
You Used To Acquire the Asset
Car $500
Checking account $450
Savings account $100

Form 8857 (Rev. 1-2014)

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                                  Janie Boulder's Filled-in Form 8857 page 5
Form 8857 (Rev. 1-2014)                                                                                                             Page 5 
Note. If you need more room to write your answer for any question, attach more pages. Be sure to write your name and social security
number on the top of all pages you attach. 
Part IV     Tell us about your current ﬁnancial situation (Continued)
22    How many people are currently in your household, including yourself?    Adults              1       Children           1
23    Tell us your current average monthly income and expenses for your entire household.
      Monthly Income   — If family or friends are helping to support you, include the amount of support as gifts below.      Amount 
      Gifts  . .        . . . . . .    .   .   . . . .     . . . .  . . . . .         . . .     . . . . .
      Wages (Gross pay)  .    . . .    .   .   . . . .     . . . .  . . . . .         . . .     . . . . .                         $2,000
      Pensions  .       . . . . . .    .   .   . . . .     . . . .  . . . . .         . . .     . . . . .
      Unemployment  .       . . . .    .   .   . . . .     . . . .  . . . . .         . . .     . . . . .
      Social security     . . . . .    .   .   . . . .     . . . .  . . . . .         . . .     . . . . .
      Government assistance, such as housing, food stamps, grants . . . . . .         . . .     . . . . .   
      Alimony  .        . . . . . .    .   .   . . . .     . . . .  . . . . .         . . .     . . . . .
      Child support  .    . . . . .    .   .   . . . .     . . . .  . . . . .         . . .     . . . . .                           750
      Self-employment business income  .       . . . .     . . . .  . . . . .         . . .     . . . . .
      Rental income       . . . . .    .   .   . . . .     . . . .  . . . . .         . . .     . . . . .   
      Interest and dividends  . . .    .   .   . . . .     . . . .  . . . . .         . . .     . . . . .   
      Other income, such as disability payments, gambling winnings, etc. List each type below:  
        Type 
        Type 
        Type 
                                                                                        Total Monthly Income                        2,750
      Monthly Expenses — Enter all expenses, including expenses paid with income from gifts.                                 Amount 
      Food and Personal Care:
        Food   .        . . . . . .  .     .   . . . .     . . . .  . . . . . .         . .     . . . . . .                         568
        Housekeeping supplies     .  .     .   . . . .     . . . .  . . . . . .         . .     . . . . . .
        Clothing and clothing services     .   . . . .     . . . .  . . . . . .         . .     . . . . . .                         200
        Personal care products and services      . . .     . . . .  . . . . . .         . .     . . . . . .
      Transportation:
        Auto loan/lease payment, gas, insurance, licenses, parking, maintenance, etc.   . .     . . . . . .                         254
        Public transportation   . .  .     .   . . . .     . . . .  . . . . . .         . .     . . . . . .
      Housing and Utilities:
        Rent or mortgage      . . .  .     .   . . . .     . . . .  . . . . . .         . .     . . . . . .                         620
        Real estate taxes and insurance        . . . .     . . . .  . . . . . .         . .     . . . . . .
        Electric, oil, gas, water, trash, etc.   . . .     . . . .  . . . . . .         . .     . . . . . .                         100
        Telephone and cell phone     .     .   . . . .     . . . .  . . . . . .         . .     . . . . . .                         40
        Cable and Internet      . .  .     .   . . . .     . . . .  . . . . . .         . .     . . . . . .
      Medical:
        Health insurance premiums    .     .   . . . .     . . . .  . . . . . .         . .     . . . . . .                         200
        Out-of-pocket expenses       .     .   . . . .     . . . .  . . . . . .         . .     . . . . . .
      Other:
        Child and dependent care     .     .   . . . .     . . . .  . . . . . .         . .     . . . . . .                         455
        Caregiver expenses      . .  .     .   . . . .     . . . .  . . . . . .         . .     . . . . . .
        Income tax withholding (federal, state, and local)   . . .  . . . . . .         . .     . . . . . .                         250
        Estimated tax payments    .  .     .   . . . .     . . . .  . . . . . .         . .     . . . . . .
        Term life insurance premiums       .   . . . .     . . . .  . . . . . .         . .     . . . . . .                         10
        Retirement contributions (employer required)       . . . .  . . . . . .         . .     . . . . . .
        Retirement contributions (voluntary)     . . .     . . . .  . . . . . .         . .     . . . . . .
        Union dues        . . . . .  .     .   . . . .     . . . .  . . . . . .         . .     . . . . . .
        Unpaid state and local taxes (minimum payment)       . . .  . . . . . .         . .     . . . . . .
        Student loans (minimum payment)          . . .     . . . .  . . . . . .         . .     . . . . . .
        Court-ordered  debt  payments  (for  example,  court-  or  agency-ordered  child  support,  alimony  and 
      garnishments). List each type below:
        Type 
        Type 
        Type 
        Miscellaneous       . . . .  .     .   . . . .     . . . .  . . . . . .         . .     . . . . . .
                                                                                      Total Monthly Expenses                        2,697
                                                                                                                        Form 8857 (Rev. 1-2014) 

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Janie Boulder's Filled-in Form 8857 page 6
Form 8857 (Rev. 1-2014) Page 6
Note. If you need more room to write your answer for any question, attach more pages. Be sure to write your name and social security
number on the top of all pages you attach.
Part V Complete this part if you were (or are now) a victim of domestic violence or spousal abuse
As stated in line 8, providing this additional information is not mandatory but may strengthen your request. Additionally, if you prefer to provide this
information orally, check the "Yes" box on line 10.
If you were (or are now) a victim of domestic violence or spousal abuse by the person on line 5, the IRS will consider the information you provide in
this part to determine whether to grant innocent spouse relief. However, the IRS is required by law to notify the person on line 5 that you requested
this relief. There are no exceptions to this rule. That person will have the opportunity to participate in the process by completing a questionnaire about
the tax years you entered on line 3. This will be done before the IRS issues preliminary and nal determination letters. However, the IRS is also
required by law to keep all the personal identifying information (such as current names, addresses, and employment-related information) of both you
and the person on line 5 condential. This means that the IRS cannot disclose one person's information to the other person. If the IRS does not grant
you relief and you choose to petition the Tax Court, your personal identifying information is available, unless you ask the Tax Court to withhold it.
The person on line 5 will receive a questionnaire about the tax years you entered on line 3. Except for your current name, address, phone numbers,
and employer, this form and any attachments could be disclosed to the person on line 5. If you have any privacy concerns, see instructions.
The IRS understands and is sensitive to the effects of domestic violence and spousal abuse, and encourages victims of domestic violence to call 911
if they are in immediate danger. If you have concerns about your safety, please consider contacting the 24-Hour (Condential) National Domestic
Violence Hotline at 1-800-799-SAFE (7233), or 1-800-787-3224 (TTY), or 1-855-812-1001 (Video Phone Only for Deaf Callers) before you le this form.
A representative from the IRS may call you to gather more information and discuss your request. Be sure you enter your correct contact information
on line 4.
24a During any of the tax years for which you are seeking relief or when any of the returns were ﬁled for those years, did the person on line 5 do
any of the following? Check all that apply. (Note. If this does not apply to you, skip lines 24a, b, and c, and complete lines 25 through 29.)
Physically harm or threaten you, your children, or other members of your family.
Sexually abuse you, your children, or other members of your family.
Make you afraid to disagree with him/her.
Criticize or insult you or frequently put you down.
Withhold money for food, clothing, or other basic needs.
Make most or all the decisions for you, including nancial decisions.
Restrict or control who you could see or talk to or where you could go.
Isolate you or keep you from contacting your family members and/or friends.
Cause you to fear for your safety in any other way.
Stalk you, your children, or other members of your family.
Abuse alcohol or drugs.
b Describe the abuse you experienced, including approximately when it began and how it may have affected you, your children, or
other members of your family. Explain how this abuse affected your ability to question the reporting of items on your tax return or
the payment of the tax due on your return.

c Attach photocopies of any documentation you have, such as:
• Protection and/or restraining order. • Injury photographs.
• Police reports. • A statement from someone who was aware of or witnessed the
• Medical records. abuse or the results of the abuse (notarized if possible).
• Doctor's report or letter. • Any other documentation you may have.
25 Are you afraid of the person listed on line 5?
Yes No
26 Does the person listed on line 5 pose a danger to you, your children, or other members of your family?
Yes No
27 Were the police, sheriff, or other law enforcement ever called?
Yes No
28 Was the person listed on line 5 charged or arrested for abusing you, your children, or other members of your family?
Yes. Provide details below.

No
29 Have you sought help from a local domestic violence program?
Yes. Provide details below.

No
Form 8857 (Rev. 1-2014)

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Filled-in Form 8857 page 7
Form 8857 (Rev. 1-2014) Page 7
Note. If you need more room to write your answer for any question, attach more pages. Be sure to write your name and social security
number on the top of all pages you attach.
Part VI Additional Information
30 Please provide any other information you want us to consider in determining whether it would be unfair to hold you liable for
the tax.

Part VII Tell us if you would like a refund

31 By checking this box and signing this form, you are indicating that you would like a refund if you qualify for relief and if you
already paid the tax. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Caution
By signing this form, you understand that, by law, we must contact the person on line 5. See instructions for details.

Sign Under penalties of perjury, I declare that I have examined this form and any accompanying schedules and statements, and to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Here
Keep a copy Your signature Date
for your
records. Janie Boulder 08/01/2014
Print/Type preparer’s name Preparer's signature Date
Paid Check if PTIN
self-employed
Preparer
Use Only Firm’s name Firm's EIN
Firm's address Phone no.
Form 8857 (Rev. 1-2014)
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Flowcharts

The following flowcharts provide a quick way for determin-
ing whether you may qualify for relief. But do not rely on
these flowcharts alone. Also read the earlier discussions.

Figure A. Do You Qualify for Innocent Spouse Relief?

Start Here
You do not qualify for innocent
No spouse relief but you may qualify for
Did you le a joint return for the year you want relief from liability for tax attributable
relief? to an item of community income. See
Community Property Laws earlier.
Yes

Will you le Form 8857 no later than 2 years No You do not qualify for innocent
spouse relief but you may qualify for
after the rst1 IRS attempt to collect the tax equitable relief. See Figure C later.
from you?

Yes

Does your joint return have an understated tax No
due to erroneous items of your spouse?

Yes

At the time you signed the joint return, did you Yes2
know or have reason to know that there was an
understated tax?

Are you able to show, based on the facts and No
circumstances, that it would be unfair to hold
you liable for the understated tax?

Yes

You do not qualify for innocent spouse relief; go
to Figure B.

You may qualify for innocent spouse relief.

1 Collection activities that may start the 2-year period are described earlier under How To Request Relief.
2 You may qualify for partial relief if, at the time you led your return, you knew or had reason to know of only a portion of an erroneous item.

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Figure B. Do You Qualify for Separation of Liability Relief?

Start Here
You do not qualify for separation of
Did you le a joint return for the year you want No liability relief but you may qualify for
relief? relief from liability for tax attributable
to an item of community income. See
Community Property Laws earlier.
Yes

Will you le Form 8857 no later than 2 years No You do not qualify for separation of
after the rst IRS attempt to collect the tax liability relief but you may qualify for
from you? * equitable relief. See Figure C later.
Yes
No
Does your joint return have an understated tax?

Yes

Are you still married to the spouse with whom
No you led the joint return? (If that spouse is
deceased, answer “No.”)
Yes

Yes Are you legally separated from the spouse with
whom you led the joint return?

No
Were you a member of the same household as Yes
the spouse with whom you led the joint return
at any time during the 12-month period ending
on the date you le Form 8857?

No
You do not qualify for separation of liability
relief; go to Figure C.

You may qualify for separation of liability relief.

*Collection activities that may start the 2-year period are described earlier under How To Request Relief.

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Figure C. Do You Qualify for Equitable Relief?

                                                      Start Here
                               Are you eligible for innocent spouse relief,              Yes
                               separation of liability relief, or relief from liability
                               for tax attributable to an item of community income?
                                                  No

                               Does your return have an understated or                   No
                               unpaid tax?

                                                  Yes

                               Are you able to show it would be unfair to hold           No
                               you liable for the understated or unpaid tax?

                                                  Yes

                               Did you and your spouse (or former spouse)                Yes
                               transfer property to one another as part of a
                               fraudulent scheme?
                                                  No
                               Did your spouse (or former spouse) transfer               Yes
                               property to you for the main purpose of 
                               avoiding tax or the payment of tax?
                                                  No
                               Did you knowingly participate in the ling of a           Yes
                               fraudulent joint return?
                                                  No
                                                                                           1
                               Is the income tax liability from which you seek           No
                               relief due (in full or in part) to one of the following?
                               • An item of your spouse (or former spouse) with 
                               whom you led the joint return.
                               • An unpaid tax resulting from your spouse’s (or
                               former spouse’s) income. 

                                                  Yes
                                                              You do not qualify for equitable relief.

                               You may qualify for equitable relief. 2

1You may qualify for equitable relief if you meet any of the exceptions to condition (7) discussed earlier underConditions for Getting.Equitable Relief.
2 You must le Form 8857 by the ling deadlines explained earlier in Exception for equitable relief under How To Request Relief.

Publication 971 (October 2014)                                                                                                             Page 23

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Questions & Answers

This section answers questions com- You must request relief within 2 meet either of the following require-
monly asked by taxpayers about inno- years after the date on which the ments at the time you file Form 8857.
cent spouse relief. IRS first began collection activity
You are no longer married to, or
against you.
are legally separated from, the
What is joint and several liability? spouse with whom you filed the
What are “erroneous items”? joint return for which you are re-
When you file a joint income tax re- questing relief. (Under this rule,
turn, the law makes both you and your Erroneous items are any deductions, you are no longer married if you
spouse responsible for the entire tax credits, or bases that are incorrectly are widowed.)
liability. This is called joint and several stated on the return, and any income
liability. Joint and several liability ap- that is not properly reported on the re- You were not a member of the
plies not only to the tax liability you turn. same household as the spouse
show on the return but also to any ad- with whom you filed the joint return
ditional tax liability the IRS determines What is an “understated tax”? at any time during the 12-month
to be due, even if the additional tax is period ending on the date you file
due to the income, deductions, or You have an understated tax if the IRS Form 8857.
credits of your spouse or former determined that your total tax should In addition to the above require-
spouse. You remain jointly and sever- be more than the amount actually
ments, you must file a Form 8857
ally liable for taxes, and the IRS still shown on your return. For example, within 2 years after the date on which
can collect from you, even if you later you reported total tax on your 2012 re- the IRS first began collection activity
divorce and the divorce decree states turn of $2,500. IRS determined in an against you.
that your former spouse will be solely audit of your 2012 return that the total
responsible for the tax. tax should be $3,000. You have a
Why would a request for
$500 understated tax.
separation of liability relief be
How can I get relief from joint and denied?
several liability? Will I qualify for innocent spouse
relief in any situation where there
Even if you meet the requirements lis-
There are three types of relief for filers is an understated tax?
ted earlier, a request for separation of
of joint returns: “innocent spouse re- liability relief will not be granted in the
lief,” “separation of liability relief,” and No. There are many situations in following situations.
“equitable relief.” Each type has differ- which you may owe tax that is related
ent requirements. They are explained to your spouse (or former spouse), but The IRS proves that you and your
separately below. not be eligible for innocent spouse re- spouse (or former spouse) trans-
lief. For example, you and your ferred assets to one another as
What are the rules for innocent spouse file a joint return on which you part of a fraudulent scheme.
spouse relief? report $10,000 of income and deduc- The IRS proves that at the time
tions, but you knew that your spouse you signed your joint return, you
To qualify for innocent spouse relief, was not reporting $5,000 of dividends. had actual knowledge of any erro-
you must meet all of the following con- You are not eligible for innocent neous items giving rise to the defi-
ditions. spouse relief because you have ciency that are allocable to your
knowledge of the understated tax.
You must have filed a joint return spouse (or former spouse).
which has an understated tax. What are the rules for separation Your spouse (or former spouse)
The understated tax must be due of liability relief? transferred property to you to
to erroneous items of your spouse avoid tax or the payment of tax.
(or former spouse). Under this type of relief, you allocate
(separate) the understated tax (plus What are the rules for equitable
You must establish that at the time relief?
interest and penalties) on your joint re-
you signed the joint return, you did
turn between you and your spouse (or
not know, and had no reason to
former spouse). The understated tax Equitable relief is only available if you
know, that there was an understa-
allocated to you is generally the meet all of the following conditions.
ted tax.
amount you are responsible for. To You do not qualify for innocent
Taking into account all of the facts qualify for separation of liability relief, spouse relief, separation of liability
and circumstances, it would be you must have filed a joint return and relief, or relief from liability for tax
unfair to hold you liable for the un- attributable to an item of commun-
derstated tax. ity income.

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You have an understated tax or How do I request relief? the date your request is resolved. This
unpaid tax. See Note, later. includes the time the Tax Court is con-
You and your spouse (or former File Form 8857, Request for Innocent sidering your request.
spouse) did not transfer assets to Spouse Relief, to ask the IRS for re-
one another as a part of a fraudu- lief. You must file an additional Form After your case is resolved, the IRS
lent scheme. 8857 if you are requesting relief for can begin or resume collecting from
more than six years. you any tax for which you are deter-
Your spouse (or former spouse) mined to remain responsible. The
did not transfer property to you for When should I file Form 8857? 10-year period will be increased by
the main purpose of avoiding tax the amount of time your request for re-
or the payment of tax. If you are requesting innocent spouse lief was pending plus 60 days. See
You did not knowingly participate relief or separation of liability relief, file Publication 594 for more information.
in the filing of a fraudulent joint re- Form 8857 no later than two years af-
turn. ter the date on which the IRS first be- What is “injured spouse relief”?
gan collection activities against you.
The income tax liability from which Injured spouse relief is different from
you seek relief is attributable (ei- If you are requesting equitable re-
innocent spouse relief. When a joint
ther in full or in part) to an item of lief, see Exception for equitable relief
return is filed and the refund is used to
your spouse (or former spouse) or under When To File Form 8857, ear-
pay one spouse's past-due federal
an unpaid tax resulting from your lier, for when to file Form 8857.
tax, state income tax, state unemploy-
spouse's (or former spouse's) in- If you are requesting relief from lia- ment compensation debts, child sup-
come. For exceptions to this con- bility for tax attributable to an item of port, spousal support, or federal
dition, see item (7) under Condi community income, see How and non-tax debt, such as a student loan,
tions for Getting Equitable Relief, When To Request Relief under Com the other spouse may be considered
earlier. munity Property Laws, earlier, for an injured spouse. The injured spouse
You timely file Form 8857 as ex- when to file Form 8857. can get back his or her share of the
plained earlier in Exception for joint overpayment using Form 8379,
equitable relief under When To Where should I file Form 8857? Injured Spouse Allocation.
File Form 8857.
Use one of the addresses or fax num- You are considered an injured
The IRS determines that it is unfair ber shown in the Instructions for Form spouse if:
to hold you liable for the understa- 8857. 1. You are not legally obligated to
ted or unpaid tax taking into ac-
count all the facts and circumstan- pay the past-due amount, and
I am currently undergoing an
ces. 2. You meet any of the following
examination of my return. How do I
Note. Unlike innocent spouse relief or request innocent spouse relief? conditions:
separation of liability relief, if you qual-
a. You made and reported tax
ify for equitable relief, you can also get File Form 8857 at one of the ad-
payments (such as federal in-
relief from an unpaid tax. (An unpaid dresses or send it to the fax number
come tax withholding or esti-
tax is tax that is properly shown on the shown in the Instructions for Form
mated tax payments).
return, but has not been paid.) 8857. Do not file it with the employee
assigned to examine your return. b. You had earned income (such
How do state community property as wages, salaries, or self-em-
laws affect my ability to qualify for What if the IRS has given me ployment income) and
relief? notice that it will levy my account claimed the earned income
for the tax liability and I decide to credit or the additional child
Community property states are Ari- request relief? tax credit.
zona, California, Idaho, Louisiana, Ne-
c. You claimed a refundable tax
vada, New Mexico, Texas, Washing- Generally, the IRS has 10 years to col-
ton, and Wisconsin. Generally, lect an amount you owe. This is the credit, such as the health cov-
community property laws provide that collection statute of limitations. By erage tax credit or the refund-
you and your spouse are both entitled law, the IRS is not allowed to collect able credit for prior year mini-
mum tax.
to one-half of your total community in- from you after the 10-year period
come and expenses. However, com- ends. Note. If your residence was in a com-
munity property laws are not taken munity property state at any time dur-
If you request relief for any tax year,
into account in determining whether ing the year and the state recognizes
the IRS cannot collect from you for
an item belongs to you or to your your marriage, you may file Form
that year while your request is pend-
spouse (or former spouse) if you re- 8379 even if only item (1) above ap-
ing. But interest and penalties con-
quest relief from joint and several lia- plies.
tinue to accrue. Your request is gener-
bility.
ally considered pending from the date
the IRS receives your Form 8857 until

Publication 971 (October 2014) Page 25

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How To Get Tax Help

Do you need help with a tax issue or Enter “Tax Map” or “Tax Trails” in Call the transcript toll-free line at
preparing your tax return, or do you the search box for detailed infor- 1-800-908-9946.
need a free publication or form? mation by tax topic.
Mail Form 4506-T or Form
Preparing and filing your tax return. Enter “Pub 17” in the search box to 4506T-EZ (both available on
Find free options to prepare and file get Pub. 17, Your Federal Income IRS.gov).
your return on IRS.gov or in your local Tax for Individuals, which features
community if you qualify. details on tax-saving opportunities, Using online tools to help prepare
2014 tax changes, and thousands your return. Go to IRS.gov and click
Go to IRS.gov and click on the Fil- of interactive links to help you find on the Tools bar to use these and other
ing tab to see your options. answers to your questions. self-service options.
Enter “Free File” in the search box Call TeleTax at 1-800-829-4477 for The Earned Income Tax Credit
to use brand name software to pre- recorded information on a variety Assistant determines if you are eli-
pare and efile your federal tax re- of tax topics. gible for the EIC.
turn for free.
Access tax law information in your The First Time Homebuyer Credit
Enter “VITA” in the search box, electronic filing software. Account Lookup tool provides in-
download the free IRS2Go app, or formation on your repayments and
Go to IRS.gov and click on the
call 1-800-906-9887 to find the account balance.
Help & Resources tab for more in-
nearest Volunteer Income Tax As-
formation. The Alternative Minimum Tax
sistance or Tax Counseling for the
(AMT) Assistant determines
Elderly (TCE) location for free tax Tax forms and publications. You whether you may be subject to
preparation. can download or print all of the forms AMT.
Enter “TCE” in the search box, and publications you may need on
download the free IRS2Go app, or IRS.gov/formspubs. Otherwise, you The Online EIN Application helps
call 1-888-227-7669 to find the can: you get an Employer Identification
Number.
nearest Tax Counseling for the Eld- Go to IRS.gov/orderforms to place
erly location for free tax prepara- an order and have forms mailed to The IRS Withholding Calculator es-
tion. you, or timates the amount you should
have withheld from your paycheck
The Volunteer Income Tax Assis- Call 1-800-829-3676 to order cur- for federal income tax purposes.
tance (VITA) program offers free tax rent-year forms, instructions, publi-
help to people who generally make cations, and prior-year forms and The Electronic Filing PIN Request
$53,000 or less, persons with disabili- instructions (limited to 5 years). helps to verify your identity when
ties, the elderly, and limited-Eng- you do not have your prior year
lish-speaking taxpayers who need help You should receive your order within AGI or prior year self-selected PIN
preparing their own tax returns. The 10 business days. available.
Tax Counseling for the Elderly (TCE)
Where to file your tax return.
program offers free tax help for all tax- Understanding identity theft issues.
payers, particularly those who are 60 There are many ways to file your Go to IRS.gov/uac/Identity
years of age and older. TCE volunteers return electronically. It’s safe, quick Protection for information and vid-
specialize in answering questions and easy. See Preparing and filing eos.
about pensions and retirement-related your tax return, earlier, for more in-
issues unique to seniors. formation. Contact the Identity Protection
Specialized Unit at
See your tax return instructions to
Getting answers to your tax law 1-800-908-4490 if you believe you
determine where to mail your com-
questions. IRS.gov and IRS2Go are are at risk due to a lost or stolen
pleted paper tax return.
ready when you are—24 hours a day, purse or wallet, questionable credit
7 days a week. Getting a transcript or copy of a re- card activity or credit report, etc.

Enter “ITA” in the search box on turn. Checking on the status of a refund.
IRS.gov for the Interactive Tax As- Go to IRS.gov and click on “Get Go to IRS.gov/refunds.
sistant, a tool that will ask you Transcript of Your Tax Records”
questions on a number of tax law under “Tools.” Download the free IRS2Go app to
topics and provide answers. You your smart phone and use it to
can print the entire interview and Download the free IRS2Go app to
the final response. your smart phone and use it to or- check your refund status.
der transcripts of your tax returns
or tax account.

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Call the automated refund hotline Before you visit, use the Locator tool to throughout the process and will do ev-
at 1-800-829-1954. check hours and services available. erything possible to resolve your issue.
TAS can help you if:
Making a tax payment. You can Watching IRS videos. The IRS Video
make electronic payments online, by portal IRSvideos.gov contains video Your problem is causing financial
phone, or from a mobile device. Paying and audio presentations on topics of difficulty for you, your family, or
electronically is safe and secure. The interest to individuals, small busi- your business,
IRS uses the latest encryption technol- nesses, and tax professionals. You’ll You face (or your business is fac-
ogy and does not store banking infor- find video clips of tax topics, archived ing) an immediate threat of ad-
mation. It’s easy and secure and much versions of live panel discussions and verse action, or
quicker than mailing in a check or Webinars, and audio archives of tax
money order. Go to IRS.gov and click practitioner phone forums. You’ve tried repeatedly to contact
on the Payments tab or the “Pay Your the IRS but no one has responded,
Tax Bill” icon to make a payment using Getting tax information in other lan- or the IRS hasn’t responded by the
the following options. guages. For taxpayers whose native date promised.
language is not English, we have the
Direct Pay (only if you are an indi- How Can You Reach Us?
following resources available.
vidual who has a checking or sav-
ings account). 1. Taxpayers can find information on We have offices in every state, the
IRS.gov in the following lan-
Debit or credit card. District of Columbia, and Puerto Rico.
guages. Your local advocate’s number is in your
Electronic Federal Tax Payment a. Spanish. local directory and at
System. taxpayeradvocate.irs.gov. You can
b. Chinese.
Check or money order. also call us at 1-877-777-4778.
c. Vietnamese.
How Can You Learn About
What if I can’t pay now? Click on the d. Korean.
Payments tab or the “Pay Your Tax Bill” Your Taxpayer Rights?
icon on IRS.gov to find more informa- e. Russian.
tion about these additional options. The Taxpayer Bill of Rights describes
2. The IRS Taxpayer Assistance ten basic rights that all taxpayers have
An online payment agreement de- Centers provide over-the-phone when dealing with the IRS. Our Tax
termines if you are eligible to apply interpreter service in over 170 lan- Toolkit at taxpayeradvocate.irs.gov
for an installment agreement if you guages, and the service is availa- can help you understand what these
cannot pay your taxes in full today. ble free to taxpayers. rights mean to you and how they apply.
With the needed information, you These are your rights. Know them.
can complete the application in The Taxpayer Advocate Use them.
about 30 minutes, and get immedi-
ate approval. Service Is Here To Help
How Else Does the Taxpayer
An offer in compromise allows you You
Advocate Service Help
to settle your tax debt for less than What is the Taxpayer Taxpayers?
the full amount you owe. Use the Advocate Service?
Offer in Compromise PreQualifier TAS works to resolve large-scale prob-
to confirm your eligibility. The Taxpayer Advocate Service (TAS) lems that affect many taxpayers. If you
is an independent organization within know of one of these broad issues,
Checking the status of an amended the Internal Revenue Service that please report it to us at irs.gov/sams.
return. Go to IRS.gov and click on the helps taxpayers and protects taxpayer
Tools tab and then Where’s My rights. Our job is to ensure that every Low Income Taxpayer
Amended Return? taxpayer is treated fairly and that you
know and understand your rights under Clinics
Understanding an IRS notice or let-
the Taxpayer Bill of Rights.
ter. Enter “Understanding your notice” Low Income Taxpayer Clinics (LITCs)
in the search box on IRS.gov to find serve individuals whose income is be-
additional information about your IRS What Can the Taxpayer
low a certain level and need to resolve
notice or letter. Advocate Service Do For tax problems such as audits, appeals,
You? and tax collection disputes. Some clin-
Visiting the IRS. Locate the nearest ics can provide information about tax-
Taxpayer Assistance Center using the We can help you resolve problems that
payer rights and responsibilities in dif-
Office Locator tool on IRS.gov. Enter you can’t resolve with the IRS. And our
ferent languages for individuals who
“office locator” in the search box. Or service is free. If you qualify for our as-
speak English as a second language.
choose the “Contact Us” option on the sistance, you will be assigned to one
To find a clinic near you, visit irs.gov/
IRS2Go app and search Local Offices. advocate who will work with you

Publication 971 (October 2014) Page 27

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litc  or  see  IRS  Publication  4134, Low 
Income Taxpayer Clinic List.

                  To help us develop a more useful index, please let us know if you have ideas for index entries.
Index             See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
 
                                           Form 8857:
A                                            Filled-in example 12          R
Actual knowledge:                            For decedent 3                Reason to know  6
  Innocent spouse relief 6                   Tax Court review  4           Refunds 12
  Separation of liability relief 7                                          Limit on amount of refund                    12
                                                                            Proof required 12
                                           H
B                                          How to request relief 2
Burden of proof, separation of                                             S
  liability 7                                                              Separation of liability relief                7
                                           I                               Spousal abuse 3 8, 
                                           Indications of unfairness:      Spousal notification  3 24, 
C                                            Innocent spouse relief 6
Community income, relief from              Injured spouse relief 25
  liability for tax attributable to an     Innocent spouse relief   5      T
  item of   4                                                              Tax Court review 4
Community property laws     4                                              TEFRA partnership proceedings                   3
                                           J                               Transferee liability 3
                                           Joint and several liability 24  Transfers of property to avoid 
D                                                                           tax 8
Decedent    3
Domestic violence (separation of           L
  liability) 8                             Limitations on Relief 7         U
                                                                           Understated tax 5
E                                          N                               United States Tax Court   4
Equitable relief:                          No joint return filed 4         Unpaid tax 8

  Conditions for getting 8
  Factors for determining whether to       P                               W
    grant   9                              Partial relief, innocent spouse When to file Form 8857    2
Erroneous items   5                          relief 6
Executors (See Decedent)

                                           Q
F                                          Questions & Answers     24
Flowcharts   21

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