Rev. June 2021
This instruction guide explains how to file Form 8857, also known as the Application for Innocent Spouse Relief from Joint and Community Income Tax Return, with the Internal Revenue Service (IRS). The form is designed for individuals who believe it would be unfair to hold them responsible for taxes reported on a joint tax return when they were not aware of or did not agree to errors or underpayments. This document covers the eligibility requirements, documentation needed, and process for filing Form 8857.
Yes, there is a limit to the amount of the refund you can receive if you file Form 8857. The refund cannot be more than the part of the tax paid within the last 3 years before filing Form 8857 or within 2 years after paying the tax, whichever is greater.
Form 8857, Application for Relief from Joint and Several Liability, is used when one spouse wants to be relieved from joint liability on a joint tax return.
A taxpayer who wants relief from joint and several liability for taxes owed on a joint tax return can file Form 8857. The taxpayer must attach all required documentation to support their request.
To file Form 8857, you need to provide your Social Security Number or Individual Taxpayer Identification Number, the year of the joint tax return at issue, and a statement explaining why you believe you should be relieved from joint liability.
Form 8857 must be filed within 2 years of the due date (including extensions) of the joint tax return or within 2 years of the date that the IRS first contacted you about the liability.
If you have someone else prepare your Form 8857 for you, they must sign it and include their Preparer Tax Identification Number. You should keep a copy of the signed form for your records.
Form 8857 is one of Tax forms that are documents used to report information related to taxes to the relevant tax authority. There are various types of tax forms, including federal, state, and local tax forms, which can vary depending on the taxpayer's circumstances and location.
The easiest way to fill Form 8857 online
Delete filling session
Delete editing session
