Rev. July 2021
Form 8857 (SP) is a tax form used by individuals who were victims of domestic abuse or victims of sexual violence, to request relief from income tax penalties due to their abuser spouse. The form requires detailed descriptions of the abuse and its impact on the taxpayer's ability to question declarations or pay taxes owed. Additionally, the taxpayer may have fear or threats from their abusive spouse which could pose risks to their children or other family members.
Form 8857 (SP) requires the taxpayer's name, Social Security Number or Individual Taxpayer Identification Number, and the overpaid estimated tax amounts for each year.
Individuals, estates, and trusts can file Form 8857 (SP).
Form 8857 (SP) should be filed with the Internal Revenue Service (IRS). Taxpayers can file electronically using the IRS website or by mailing a paper copy of the form to the IRS.
The limit to a taxpayer's refund claim depends on when they file the form and whether they file it separately or jointly. Generally, a taxpayer can claim a refund of overpaid estimated taxes for up to three years if filing separately, or five years if filing jointly.
Form 8857 (Statement for Person Claiming Refund Based on Overpayment of Estimated Tax) is used by individuals, estates, and trusts to claim a refund based on overpayments of estimated tax made during the current or prior year.
Form 8857 (SP) 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.
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