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This publication explains the provisions related to innocent spouse relief, separation of liability, and equitable relief concerning tax obligations incurred on joint returns. It outlines the eligibility
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How to fill out form 8857

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How to fill out Form 8857

01
Obtain a copy of Form 8857 from the IRS website or local IRS office.
02
Read the instructions carefully to understand eligibility requirements.
03
Fill out your personal information in Part I, including your name, address, and Social Security number.
04
In Part II, provide information about the tax year(s) for which you are requesting relief.
05
Complete Part III by detailing the reasons why you believe you should not be held liable for the tax, along with any supporting documentation.
06
Fill out any additional required sections as specified in the instructions.
07
Review the form for accuracy and completeness.
08
Sign and date the form in the appropriate section.
09
Send the completed Form 8857 to the address specified in the instructions.

Who needs Form 8857?

01
Individuals who had a joint tax return with a spouse and are seeking relief from joint tax liability.
02
People who believe they should not be held responsible for taxes due to the actions or behaviors of their spouse.
03
Taxpayers who are facing divorce and need to separate their tax liabilities.
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People Also Ask about

Taxpayers file Form 8857 to request relief from tax liability, plus related penalties and interest, when they believe only their spouse or former spouse should be held responsible for all or part of the tax.
Complete all the forms and save each; the Form 8857 will be e-filed with your Tax Return, due Tax Day or by the October e-file deadline. The form will be added to your return as you complete information and it will be e-filed via your eFile account with your return.
We'll review your request and contact your spouse or former spouse to ask if they want to participate in the process. We may take up to 6 months or longer to review your request. While you wait, continue to file and pay your taxes as usual.
Generally: If you file Form 8379 with a joint return electronically, the time needed to process it is about 11 weeks. If you file Form 8379 with a joint return on paper, the time needed is about 14 weeks. If you file Form 8379 by itself after a joint return has already been processed, the time needed is about 8 weeks.
The IRS typically takes up to six months to process Form 8857 requests. They will review your request and accompanying information to make a preliminary determination. Factors such as case complexity and the need for additional information can influence processing time.
Complete all the forms and save each; the Form 8857 will be e-filed with your Tax Return, due Tax Day or by the October e-file deadline. The form will be added to your return as you complete information and it will be e-filed via your eFile account with your return.
If the debt is from joint returns you filed together when married, the IRS can collect from either spouse even after the divorce. The IRS can collect from whomever has money, they don't have to collect 50/50 or honor your divorce agreement.

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Form 8857 is a form used by individuals to request relief from joint liability on a jointly filed taxpayer return.
A taxpayer who is seeking relief from joint tax liability due to circumstances like divorce, separation, or other qualifying situations must file Form 8857.
To fill out Form 8857, you need to provide personal information, details about the joint tax return, and the reasons you are requesting relief, along with supporting documentation.
The purpose of Form 8857 is to allow taxpayers to request the IRS to relieve them of the responsibility for tax, interest, and penalties due on a joint return.
Form 8857 requires information about the taxpayer's personal details, the spouse's information, the tax return in question, and explanations of the circumstances leading to the request for relief.
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