Request for Innocent Spouse Relief

Transcription

1 Form 8857 (Rev. September 2010) Department of the Treasury Internal Revenue Service (99) Request for Innocent Spouse Relief See separate instructions. OMB Important things you should know Do not file this form with your tax return. See Where To File in the instructions. Answer all the questions on this form that apply, attach any necessary documentation, and sign on page 4. Do not delay filing this form because of missing documentation. See instructions. By law, the IRS must contact the person who was your spouse for the years you want relief. There are no exceptions, even for victims of spousal abuse or domestic violence. Your personal information (such as your current name, address, and employer) will be protected. However, if you petition the Tax Court, your personal information may be released, unless you ask the Tax Court to withhold it. See instructions for details. If you need help, see How To Get Help in the instructions. Part I Should you file this form? You must complete this part for each tax year. Tax Year 1 Tax Year 2 Tax Year 3* 1 Enter each tax year you want relief. It is important to enter the correct year. For example, if the IRS used your 2009 income tax refund to pay a 2007 tax amount you jointly owed, enter tax year 2007, not tax year Caution. The IRS generally cannot collect the amount you owe until your request for each year is resolved. However, the time the IRS has to collect is extended. See Collection Statute of Limitations on page 3 of the instructions. 2 Check the box for each year you would like a refund if you qualify for relief. You may be required to provide proof of payment. See instructions Did the IRS use your share of the joint refund to pay any of the following past-due Yes No Yes No Yes No debts of your spouse: federal tax, state income tax, child support, spousal support, or federal non-tax debt such as a student loan? If Yes, stop here; do not file this form for that tax year. Instead, file Form 8379, Injured Spouse Allocation. See instructions. If No, go to line Was a return claiming married filing jointly status filed for the tax year listed on line 1? See instructions. If Yes, skip line 5 and go to line 6. If No, go to line If a joint return for that tax year was not filed, were you a resident of Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin? If Yes, see Community Property Laws on page 2 of the instructions. If No on both lines 4 and 5, stop here. Do not file this form for that tax year... 5 *If you want relief for more than 3 years, fill out an additional form. Part II Tell us about yourself 6 Your current name (see instructions) Your social security number Your current mailing address (number and street). Apt. no. County City, town or post office, state, and ZIP code. If a foreign address, see instructions. Best daytime phone number Part III Tell us about you and your spouse for the tax years you want relief 7 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) Current home address (number and street) (if known). If a P.O. box, see instructions. Apt. no. City, town or post office, state, and ZIP code. If a foreign address, see instructions. Best daytime phone number For Privacy Act and Paperwork Reduction Act Notice, see instructions. Cat V Form 8857 (Rev )

2 Form 8857 (Rev ) 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 III (Continued) 8 What is the current marital status between you and the person on line 7? Married and still living together Married and living apart since Widowed since Legally separated since Divorced since MM DD YYYY MM DD YYYY MM DD YYYY MM DD YYYY Attach a photocopy of the death certificate and will (if one exists). Attach a photocopy of your entire separation agreement. Attach a photocopy of your entire divorce decree. Note. A divorce decree stating that your former spouse must pay all taxes does not necessarily mean you qualify for relief. 9 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. High school diploma, equivalent, or less Some college College degree or higher. List any degrees you have List any college-level business or tax-related courses you completed 10 Were you a victim of spousal abuse or domestic violence during any of the tax years you want relief? If the answers are not the same for all tax years, explain. Yes. Attach a statement to explain the situation and when it started. Provide photocopies of any documentation, such as police reports, a restraining order, a doctor s report or letter, or a notarized statement from someone who was aware of the situation. 11 Did you (or the person on line 7) 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. Attach a statement describing (a) the types and amounts of the expenses and purchases and (b) the years they were incurred or made. 12 Did you sign the return(s)? If the answers are not the same for all tax years, explain. Yes. If you were forced to sign under duress (threat of harm or other form of coercion), check here. See instructions. Your signature was forged. See instructions. 13 When any of the returns were signed, 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. 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. Part IV Tell us how you were involved with finances and preparing returns for those tax years 14 How were you involved 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 filled out or helped fill out the returns. You gathered receipts and cancelled checks. You gave tax documents (such as Forms W-2, 1099, etc.) to the person who prepared the returns. You reviewed the returns before they were signed. You did not review the returns before they were signed. Explain below. You were not involved in preparing the returns. Other Explain how you were involved Form 8857 (Rev )

3 Form 8857 (Rev ) 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 IV (Continued) 15 When the returns were signed, 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. You knew something was incorrect or missing, but you said nothing. You knew something was incorrect or missing and asked about it. You did not know anything was incorrect or missing. 16 When any of the returns were signed, what did you know about the income of the person on line 7? Check all that apply and explain, if necessary. If the answers are not the same for all tax years, explain. You knew that person had income. List each type of income on a separate line. (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. of income Who paid it to that person Tax Year 1 Tax Year 2 Tax Year 3 $ $ $ $ $ $ $ $ $ You knew that person was self-employed and you helped with the books and records. You knew that person was self-employed and you did not help with the books and records. You knew that person had no income. You did not know if that person had income. 17 When the returns were signed, did you know any amount was owed 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 18 When any of the returns were signed, 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. Did not know. 19 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 knew the person on line 7 had separate accounts. You had joint accounts but you had limited use of them or did not use them. Explain below. You used joint accounts. 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. You were not involved in handling money for the household. Other Explain anything else you want to tell us about your household finances 20 Has the person on line 7 ever transferred assets (money or property) to you? (Property includes real estate, stocks, bonds, or other property that you own.) See instructions. Yes. List the assets, the dates they were transferred, and their fair market values on the dates transferred. Explain why the assets were transferred Form 8857 (Rev )

4 Form 8857 (Rev ) Page 4 Part V Tell us about your current financial situation 21 Tell us the number of people currently in your household. Adults Children 22 Tell us your current average monthly income and expenses for your entire household. If family or friends are helping to support you, include the amount of support as gifts under Monthly income. Under Monthly expenses, enter all expenses, including expenses paid with income from gifts. Monthly income Amount Monthly expenses Amount Gifts Wages (Gross pay) Pensions Unemployment Social security Government assistance, such as housing, food stamps, grants Alimony Child support Self-employment business income.. Rental income Interest and dividends Other income, such as disability payments, gambling winnings, etc. List the type below: Federal, state, and local taxes deducted from your paycheck Rent or mortgage Utilities Telephone Food Car expenses, payments, insurance, etc. Medical expenses, including medical insurance Life insurance Clothing Child care Public transportation Other expenses, such as real estate taxes, child support, etc. List the type below: Total Total 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. Tell us the amount of cash you have on hand and in your bank accounts. Also give a description of each item of property, the fair market value 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. If you need more room, attach more pages. Write your name and social security number on the top of all pages you attach. 24 Please provide any other information you want us to consider in determining whether it would be unfair to hold you liable for the tax. If you need more room, attach more pages. Write your name and social security number on the top of all pages you attach. Caution By signing this form, you understand that, by law, we must contact the person on line 7. See instructions for details. Sign Here Keep a copy for your records. Paid Preparer s Use Only Preparer s signature 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. Your signature Firm s name (or yours if self-employed), address, and ZIP code Date Check if self-employed EIN Phone no. Date Preparer's SSN or PTIN Form 8857 (Rev )

5 Instructions for Form 8857 (Rev. September 2011) Request for Innocent Spouse Relief For use with Form 8857 (Rev. September 2010) Department of the Treasury Internal Revenue Service Section references are to the Internal Revenue Code unless otherwise noted. General Instructions Note. In these instructions, the term your spouse or former spouse means the person who was your spouse for the year(s) you want relief. This is the person whose name you enter on line 7. What s New Expanded filing deadline for equitable relief. The period of time in which you may request equitable relief has been expanded. See When To File on this page. More information. For more information about the latest developments on Form 8857 and its instructions, go to gov/form8857. Purpose of Form You check Yes on line 3. See the instructions for line 3 later. When To File You should file Form 8857 as soon as you become aware of a tax liability for which you believe only your spouse or former spouse should be held responsible. The following are some of the ways you may become aware of such a liability. The IRS is examining your tax return and proposing to increase your tax liability. The IRS sends you a notice. However, you generally must file Form 8857 no later than 2 years after the first IRS attempt to collect the tax from you that occurs after July 22, (But see the exceptions below for different filing deadlines that apply.) For this reason, do not delay filing because you do not have all the required documentation. Collection activities that may start the 2-year period are: When you file a joint income tax return, the law makes both you The IRS offset your income tax refund against an amount you and your spouse responsible for the entire tax liability. This is owed on a joint return for another year and the IRS informed called joint and several liability. Joint and several liability applies you about your right to file Form not only to the tax liability you show on the return but also to The filing of a claim by the IRS in a court proceeding in which any additional tax liability the IRS determines to be due, even if you were a party or the filing of a claim in a proceeding that the additional tax is due to the income, deductions, or credits of involves your property. This includes the filing of a proof of your spouse or former spouse. You remain jointly and severally claim in a bankruptcy proceeding. liable for taxes, and the IRS can still collect them from you, The filing of a suit by the United States against you to collect even if you later divorce and the divorce decree states that your the joint liability. former spouse will be solely responsible for the tax. The issuance of a section 6330 notice, which notifies you of the IRS intent to levy and your right to a collection due process If you believe that only your spouse or former spouse should (CDP) hearing. The collection-related notices include but are be held responsible for all or part of the tax, you can request not limited to Letter 11 and Letter relief from the tax liability, plus related penalties and interest. To request relief, you must file Form The IRS will use the Exception for equitable relief. On July 25, 2011, the IRS information you provide on the form and any attachments to issued Notice (available at determine if you are eligible for relief. If the IRS needs _IRB/ar11.html) expanding the amount of time to additional information, you will be contacted. request equitable relief. The amount of time to request equitable relief depends on whether you are seeking relief from Married people who did not file joint returns, but who live in a balance due, seeking a credit or refund, or both: community property states may also request relief. Community Balance Due Generally, you must file your request within property states are Arizona, California, Idaho, Louisiana, the time period the IRS has to collect the tax. Generally, the Nevada, New Mexico, Texas, Washington, and Wisconsin. See IRS has 10 years from the date the tax liability was assessed to Community Property Laws later. collect the tax. In certain cases, the 10-year period is Note. We recognize that some of the questions on the form suspended. The amount of time the suspension is in effect will involve sensitive subjects. However, we need this information to extend the time the IRS has to collect the tax. See Pub. 594, evaluate the circumstances of your case and properly The IRS Collection Process, for details. determine whether you qualify for relief. Credit or Refund Generally, you must file your request within 3 years after the date the original return was filed or Situations in Which You Should Not File Form within 2 years after the date the tax was paid, whichever is 8857 later. But you may have more time to file if you live in a federally declared disaster area or you are physically or mentally unable Do not file Form 8857 for any tax year to which the following to manage your financial affairs. See Pub. 556, Examination of situations apply. Do not file the form even if you check Yes on Returns, Appeal Rights, and Claims for Refund, for details. line 4 or 5 for that year. Both a Balance Due and a Credit or Refund If you are In a final decision dated after July 22, 1998, a court seeking a refund of amounts you paid and relief from a balance considered whether to grant you relief from joint liability and due over and above what you have paid, the time period for decided not to do so. credit or refund will apply to any payments you have made, and In a final decision dated after July 22, 1998, a court did not the time period for collection of a balance due amount will apply consider whether to grant you relief from joint liability, but you to any unpaid liability. meaningfully participated in the proceeding and could have asked for relief. Exception for relief based on community property laws. If You entered into an offer in compromise with the IRS. you are requesting relief based on community property laws, a You entered into a closing agreement with the IRS that different filing deadline applies. See Relief from liability arising disposed of the same liability for which you want to seek relief. from community property law discussed later under Community However, see Pub. 971, Innocent Spouse Relief, for an Property Laws. exception that applies to TEFRA partnership proceedings. Sep 20, 2011 Cat K

6 Where To File Example. You and your former spouse filed a joint return showing $5,000 of tax, which was fully paid. The IRS later Do not file Form 8857 with your tax return or the Tax Court. examines the return and finds $10,000 of income that your Instead, send it to: former spouse earned but did not report. With the additional Internal Revenue Service income, the total tax becomes $6,500. The understated tax is Stop 840F, P.O. Box $1,500, for which you and your former spouse are both liable. Covington, KY Erroneous items. Any income, deduction, credit, or basis is an erroneous item if it is omitted from or incorrectly reported on OR the joint return. Fax the form and attachments to the IRS at (859) or Partial innocent spouse relief. If you knew about any of the (859) erroneous items, but not the full extent of the item(s), you may be allowed relief for the part of the understatement you did not Write your name and social security number on any know about. attachments. Additional information. For additional information on Send it to the above address or fax it to the above number innocent spouse relief, see Pub even if you are communicating with an IRS employee because of an examination, examination appeal, or collection. Separation of Liability Relief If you received an IRS notice of deficiency, you also should You may be allowed separation of liability relief for any file a petition with the Tax Court before the end of the 90-day understated tax (defined above) shown on the joint return(s) if period, as explained in the notice. In your petition, you should the person with whom you filed the joint return is deceased or raise innocent spouse relief as a defense to the deficiency. By you and that person: doing so, you preserve your rights if the IRS is unable to Are now divorced, properly consider your request before the end of the 90-day Are now legally separated, or period. Include the information that supports your position, Have lived apart at all times during the 12-month period prior including when and why you filed Form 8857 with the IRS, in to the date you file Form your petition to the Tax Court. The time for filing with the Tax See Pub. 504, Divorced or Separated Individuals, for details Court is not extended while the IRS is considering your request. on divorce and separation. Exception. If, at the time you signed the joint return, you The IRS Must Contact Your Spouse or knew about any item that resulted in part or all of the Former Spouse understated tax, then your request will not apply to that part of the understated tax. By law, the IRS must contact your spouse or former spouse. There are no exceptions, even for victims of spousal abuse or Additional information. For additional information on domestic violence. separation of liability relief, see Pub We will inform your spouse or former spouse that you filed Equitable Relief Form 8857 and will allow him or her to participate in the You may be allowed equitable relief if both of the following process. If you are requesting relief from joint and several conditions are met. liability on a joint return, the IRS must also inform him or her of You have an understated tax (defined earlier) or underpaid its preliminary and final determinations regarding your request tax (defined next), and for relief. Taking into account all the facts and circumstances, the IRS However, to protect your privacy, the IRS will not disclose determines it would be unfair to hold you liable for the your personal information (for example, your current name, understated or underpaid tax. address, phone number(s), information about your employer, Equitable relief is the only type of relief available for an your income or assets) or any other information that does not underpaid tax. relate to making a determination about your request for relief Underpaid tax. An underpaid tax is tax that is properly shown from liability. on your return but has not been paid. If you petition the Tax Court (explained later under What Example. You and your former spouse filed a joint return! Happens After You File Form 8857), your spouse or that properly reflects your income and deductions but showed CAUTION former spouse may see your personal information, an unpaid balance due of $5,000. The underpaid tax is $5,000. unless you ask the Tax Court to withhold it. You gave your former spouse $2,500 and he or she promised to pay the full $5,000, but paid nothing. There is still an s of Relief underpaid tax of $5,000, for which you and your former spouse Four types of relief are available. They are: are both liable. 1. Innocent spouse relief. Additional information. For additional information on 2. Separation of liability relief. equitable relief, see Pub. 971 and Rev. Proc You can 3. Equitable relief. find Rev. Proc on page 296 of Internal Revenue 4. Relief from liability arising from community property law. Bulletin at (See Community Property Laws later). Innocent Spouse Relief You may be allowed innocent spouse relief only if all of the following apply. You filed a joint return for the year(s) entered on line 1. There is an understated tax on the return(s) that is due to erroneous items (defined below) of the person with whom you filed the joint return. You can show that when you signed the return(s) you did not know and had no reason to know that the understated tax existed (or the extent to which the understated tax existed). Taking into account all the facts and circumstances, it would be unfair to hold you liable for the understated tax. Understated tax. You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on the return. Community Property Laws Generally, you must follow community property laws when filing a tax return if you are married and live in a community property state. Community property states are: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Generally, community property laws provide that you and your spouse are both entitled to one-half of your total community income and expenses. If you and your spouse filed a joint return in a community property state, you are both jointly and severally liable for the total liability on the return. If you request relief from joint and several liability, state community property laws are not taken into account in determining whether an item belongs to you or your spouse or former spouse. If you were a married resident of a community property state, but did not file a joint return and are now liable for an underpaid -2- Instructions for Form 8857 (Rev )

7 or understated tax, check Yes on line 5; you have the Contacting your Taxpayer Advocate. The Taxpayer following two ways to get relief. Advocate Service is an independent organization within the 1. Relief from liability arising from community property law. IRS. We help taxpayers who are experiencing economic harm, You are not responsible for the tax related to an item of such as not being able to provide necessities like housing, community income if all of the following conditions exist. transportation, or food; taxpayers who are seeking help in You did not file a joint return for the tax year. resolving tax problems with the IRS; and those who believe that You did not include the item in gross income on your an IRS system or procedure is not working as it should. separate return. You can contact the Taxpayer Advocate Service by calling Under section 879(a), the item was income that belonged to your local advocate, whose number is in your phone book, in your spouse or former spouse. For details, see Community Pub. 1546, Taxpayer Advocate Service - Your Voice at the IRS, Property Laws in Pub and at You can also call toll-free You establish that you did not know of, and had no reason to or TTY/TDD You can file know of, that item. Form 911, Request for Taxpayer Advocate Service Assistance Under all facts and circumstances, it would not be fair to (And Application for Taxpayer Assistance Order), or ask an IRS include the item in your gross income. employee to complete it on your behalf. For more information, If you meet the above conditions, complete this form. go to Low Income Taxpayer Clinics (LITCs). The Low Income You must file Form 8857 no later than 6 months before the Taxpayer Clinic program serves individuals who have a expiration of the period of limitations on assessment (including problem with the IRS and whose income is below a certain extensions) against your spouse or former spouse for the tax level. LITCs are independent from the IRS. Most LITCs can year for which you are requesting relief. However, if the IRS provide representation before the IRS or in court on audits, tax begins an examination of your return during that 6-month collection disputes, and other issues for free or a small fee. If an period, the latest time for requesting relief is 30 days after the individual s native language is not English, some clinics can date of the IRS initial contact letter to you. The period of provide multilingual information about taxpayer rights and limitations on assessment is the amount of time, generally 3 responsibilities. For more information, see Publication 4134, years, that the IRS has from the date you filed the return to Low Income Taxpayer Clinic List. This publication is available at assess taxes that you owe. IRS.gov, by calling TAX-FORM ( ), or at 2. Equitable relief. If you do not qualify for the relief described your local IRS office. above and are now liable for an underpaid or understated tax Representation. You may either represent yourself or, with you believe should be paid only by your spouse or former proper written authorization, have someone else represent you. spouse, you may request equitable relief. See Equitable Relief, Your representative must be someone who is allowed to earlier. practice before the IRS, such as an attorney, certified public accountant, or enrolled agent (a person enrolled to practice What Happens After You File Form 8857 before the IRS). Use Form 2848, Power of Attorney and We will review your form for completeness and contact your Declaration of Representative, to authorize someone else to spouse or former spouse to ask if he or she wants to participate represent you before the IRS. in the process. Generally, once we have all of the necessary information to make a decision, we will send a preliminary determination letter to you and your spouse or former spouse. If neither of you appeals the decision, we will issue a final Specific Instructions determination letter to both of you. If either or both of you Note. If you need more room to write your answer for any appeal to the IRS Office of Appeals, Appeals will issue a final question, attach more pages. Be sure to write your name and determination letter to both of you after consideration of your social security number on the top of all pages you attach. appeal. Also write your name and social security number on the top Note. If you did not file a joint return for the year you are of the documents and statements required by lines 2, 8, 10, 11, requesting relief, we will send the determination letters only to 12, and 13. you. Lines 1 through 5 Tax Court review of request. You may be able to petition (ask) the Tax Court to review your request for relief if: You must complete lines 1 through 5 to determine if you should The IRS sends you a final determination letter regarding your file Form request for relief, or You do not receive a final determination letter from the IRS Collection Statute of Limitations within 6 months from the date you filed Form Generally, the IRS has 10 years to collect an amount you owe. This is the collection statute of limitations. By law, the IRS is not If you seek equitable relief for an underpayment of tax, allowed to collect from you after the 10-year period ends.! you will be able to get Tax Court review of your claim CAUTION only if the tax arose or remained unpaid on or after If you request relief for any tax year, the IRS cannot collect December 20, from you for that year while your request is pending. But interest and penalties continue to accrue. Your request is The petition must be filed no later than the 90th day after generally considered pending from the date the IRS receives the date the IRS mails you a final determination letter. If you do your Form 8857 until the date your request is resolved. This not file a petition, or if you file it late, the Tax Court cannot includes the time the Tax Court is considering your request. review your request for relief. See Pub. 971 for details on petitioning the Tax Court. After your case is resolved, the IRS can begin or resume collecting from you. The 10-year period will be increased by the amount of time your request for relief was pending plus 60 How To Get Help days. See Pub. 971, Innocent Spouse Relief. To get Pub. 971 and other IRS forms and publications go to IRS.gov or call Line TAX-FORM ( ). The IRS can help you with your request. If you are working with an IRS employee, you can ask that employee, or you can call You can use the Innocent Spouse Tax Relief Eligibility Explorer by going to IRS.gov and entering Innocent Spouse in the search box. Instructions for Form 8857 (Rev ) -3- You must indicate that you want a refund in order for the IRS to consider whether you are entitled to it. If you are granted relief, refunds are: Permitted under innocent spouse relief as explained later under Limit on Amount of Refund. Not permitted under separation of liability relief. Permitted in limited circumstances under equitable relief, as explained under Refunds Under Equitable Relief later.

8 Proof Required relief, enter your former name in parentheses after your current The IRS will only refund payments you made with your own name. For example, enter Jane Maple (formerly Jane Oak). money. However, you must provide proof that you made the Foreign address. Enter the information in the following order: payments with your own money. Examples of proof are a copy City, province or state, and country. Follow the country s of your bank statement or a canceled check. No proof is practice for entering the postal code. Do not abbreviate the required if your individual refund was used by the IRS to pay a country name. tax you owed on a joint tax return for another year. Change of address. If you move after you file Form 8857, please use Form 8822, Change of Address, to notify the IRS of Refunds Under Equitable Relief your new address. In the following situations, you are eligible to receive a refund of certain payments you made. Line 7 Underpaid tax. If you are granted relief for an underpaid tax, Enter the current name and SSN (if known) of the person to you are eligible for a refund of separate payments that you whom you were married at the end of the year(s) listed on made after July 22, However, you are not eligible for line 1. refunds of payments made with the joint return, joint payments, P.O. box. Enter the box number only if: or payments that your spouse (or former spouse) made. For You do not know the street address, or example, withholding tax and estimated tax payments cannot The post office does not deliver mail to the street address. be refunded because they are considered made with the joint Foreign address. See the instructions for line 6 above. return. The amount of the refund is subject to the limit discussed Line 12 later under Limit on Amount of Refund. By law, if a person s name is signed to a return, it is presumed Understated tax. If you are granted relief for an understated to be signed by that person. You must prove that your signature tax, you are eligible for a refund of certain payments made on the joint return was forged or that you signed under duress under an installment agreement that you entered into with the (threat of harm or other form of coercion). Attach a statement IRS, if you have not defaulted on the installment agreement. explaining why you believe your signature was forged or you You are not in default if the IRS did not issue you a notice of signed under duress. default or take any action to end the installment agreement. Forged signature. Your signature on the joint return is Only installment payments made after the date you filed Form considered to be forged if it was not signed by you and you did 8857 are eligible for a refund. not authorize (give tacit consent) the signing of your name to The amount of the refund is subject to the limit discussed the return. next. Tacit consent. Tacit consent means that, based on your actions at the time the joint return was filed, you agreed to the Limit on Amount of Refund filing of the joint return even if you now claim the signature on The amount of your refund is limited. Read the following chart the return is not yours. Whether you have tacitly consented to to find out the limit. the filing of the joint return is based on an examination of all the facts of your case. Factors that may support a finding that you IF you file Form THEN the refund cannot be consented to the filing of the joint return include the following. more than... You gave tax information (such as Forms W-2 and 1099) to your spouse. Within 3 years after filing your The part of the tax paid within the return 3 years (plus any extension of You did not object to the filing. time for filing your return) before There was an apparent advantage to you in filing a joint you filed Form return. You filed joint returns with your spouse or former spouse in After the 3-year period, but within The tax you paid within the 2 prior years. 2 years from the time you paid the years immediately before you filed You failed to file a married filing separate return and you had tax Form a filing requirement. Sign under duress. You are considered to have signed under duress (threat of harm or other form of coercion) if you were Line 3 unable to resist demands to sign the return and you would not Check Yes for any tax year to which all of the following apply. have signed the return except for the constraint applied by your You filed a joint return for the year listed on line 1. spouse or former spouse. The duress must be directly At the time you filed the joint return, your spouse owed connected with the signing of the joint return. past-due federal tax, state income tax, child support, spousal support, or federal nontax debt, such as a student loan. Line 20 The IRS used (offset) the refund to pay your spouse s You may not be entitled to relief if either of the following applies. past-due amount. Your spouse (or former spouse) transferred property (or the If all three of the above apply, do not file Form 8857 for that tax right to property) to you for the main purpose of avoiding tax or year. However, you may be able to get back your share of the payment of tax. A transfer will be presumed to meet this refund for that tax year if you file Form 8379, Injured Spouse condition if the transfer is made after the date that is 1 year Allocation. before the date on which the IRS sent its first letter of proposed If all three of the above do not apply, check No and go to deficiency. line 4. The IRS proves that you and your spouse (or former spouse) transferred property to one another as part of a fraudulent Line 4 scheme. A fraudulent scheme includes a scheme to defraud the IRS or another third party such as a creditor, former spouse, or Check Yes if a return claiming married filing jointly status was business partner. filed for the tax year listed on line 1. Check Yes even if you For more information about transfers of property, see Pub signed the return under duress or your signature was forged. Fair market value. Fair market value is the price at which property would change hands between a willing buyer and a Line 6 willing seller when both have reasonable knowledge of the Enter your current name, social security number, current relevant facts and neither has to buy or sell. mailing address, and best daytime phone number to call you if we need more information. Also enter your county. Line 23 If your current name is different from your name as shown on your tax return for any year for which you are requesting See the instructions for line 20 for the definition of fair market value. -4- Instructions for Form 8857 (Rev )

9 Sign Form 8857 If you do not sign Form 8857, the IRS cannot consider your request and will return it to you. Also be sure to date it. Keep a copy of the completed form for your records. Paid Preparer Must Sign Generally, anyone you pay to prepare Form 8857 must sign it in the space provided. The preparer must give you a copy of Form 8857 for your records. Someone who prepares Form 8857 but does not charge you should not sign it. Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. We need it to determine the amount of liability, if any, of which you may be relieved. Internal Revenue Code sections 66(c) and 6015 allow relief from liability. Requesting relief from liability is voluntary. If you request relief of liability, you must give us the information requested on this form. Code section 6109 requires you to provide your social security number. Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation, and to cities, states, the District of Columbia, and U.S. commonwealths and possessions for use in administering their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. If you do not provide all the information in a timely manner, we may not be able to process your request. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by Code section The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is: Learning about the law or the form, 1 hr., 9 min; Preparing the form, 2 hr., 36 min; and Copying, assembling, and sending the form to the IRS, 1 hr., 3 min. If you have comments concerning the accuracy of this time estimate or suggestions for making this form simpler, we would be happy to hear from you. You can us at taxforms@irs. gov. Enter Forms Comment on the subject line. Or you can write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:M:S, 1111 Constitution Ave. NW, IR-6526, Washington, DC Do not send the form to this address. Instead, see Where To File earlier. -5-