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Instruksi Bentuk 8857

Instruksi untuk Pembentukan 8857, Permintaan Bantuan untuk Pasangan yang Tidak Bersalah

Rev. Juni 2021

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  • Formulir 8857 - Permintaan untuk Relief Pasangan yang Tidak Bersalah
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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 8857  
Request for Innocent Spouse Relief  
(Rev. June 2021)  
Section references are to the Internal Revenue Code unless  
otherwise noted.  
Note. We recognize that some of the questions on the form  
involve sensitive subjects. However, we need this information to  
evaluate the circumstances of your case and properly determine  
whether you qualify for relief.  
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 6.  
Situations in Which You Should Not File Form  
8857  
Do not file Form 8857 for any tax year to which the following  
situations apply, even if you checked “Yes” on line 1.  
In a final decision, a court considered whether to grant you  
Future Developments  
relief from the joint liability and decided not to do so.  
In a final decision, a court did not consider whether to grant  
For the latest information about developments related to Form  
8857 and its instructions, such as legislation enacted after they  
were published, go to IRS.gov/Form8857.  
you relief from the joint liability, but you meaningfully participated  
in the proceeding and could have asked for relief.  
You entered into an offer in compromise with the IRS.  
You entered into a closing agreement with the IRS that  
Reminders  
disposed of the same liability for which you want to seek relief.  
However, see Pub. 971, Innocent Spouse Relief, for an  
exception that applies to TEFRA partnership proceedings.  
Scope of review. If you petition the Tax Court to review your  
request for relief, the Tax Court may only be allowed to consider  
information you or the person on line 6 provided us before we  
made our final determination, additional information we included  
in our administrative file about your request for relief, and any  
information that is newly discovered or previously unavailable.  
Therefore, it is important that you provide us with information you  
want us or the Tax Court to consider.  
You checked “No” on line 1.  
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.  
Victims of abuse. The IRS has issued Rev. Proc. 2013-34,  
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 the instructions for line 25, later.  
The IRS is examining your tax return and proposing to  
increase your tax liability.  
The IRS sends you a notice.  
However, you must generally file Form 8857 no later than 2  
years after the first IRS attempt to collect the tax from you. (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.  
Purpose of Form  
When you file a joint income tax return, the law makes both you  
and your spouse responsible for the entire tax liability. 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 the income, deductions, or credits of your  
spouse or former spouse. You remain jointly and severally liable  
for taxes, and the IRS can still collect them from you, even if you  
later divorce and the divorce decree states that your former  
spouse will be solely responsible for the tax.  
Collection activities that may start the 2-year period include  
the following.  
The IRS offset your income tax refund against an amount you  
owed on a joint return for another year and the IRS informed you  
about your right to file Form 8857.  
The filing of a claim by the IRS in a court proceeding in which  
you were a party or the filing of a claim in a proceeding that  
involves your property. This includes the filing of a proof of claim  
in a bankruptcy proceeding.  
The filing of a suit by the United States against you to collect  
If you believe, taking into account all the facts and  
the joint liability.  
circumstances, only your spouse or former spouse should be  
held responsible for all or part of the tax, you should request  
relief from the tax liability, including related penalties and  
interest. To request relief, you must file Form 8857. The IRS will  
use the information you provide on the form, and any  
The issuance of a section 6330 notice, which notifies you of  
the IRS's intent to levy and your right to a collection due process  
(CDP) hearing. The IRS usually sends a section 6330 notice by  
issuing a Letter 11 or Letter 1058.  
attachments you submit, to determine if you are eligible for relief.  
The IRS will contact you if additional information is needed.  
Exception for equitable relief. The amount of time to request  
equitable relief depends on whether you are seeking relief from a  
balance due, seeking a credit or refund, or both.  
Married people who did not file joint returns, but who lived in  
community property states may request relief from liability for tax  
attributable to an item of community income. Community  
property states are Arizona, California, Idaho, Louisiana,  
Nevada, New Mexico, Texas, Washington, and Wisconsin. See  
Balance Due—Generally, you must file your request within the  
time period the IRS has to collect the tax. Generally, the IRS has  
10 years from the date the tax liability was assessed to collect  
the tax. In certain cases, the 10-year period is suspended. The  
amount of time the suspension is in effect will extend the time  
the IRS has to collect the tax. See Pub. 594, The IRS Collection  
Process, for details.  
Jul 29, 2021  
Cat. No. 24646K  
Credit or Refund—Generally, you must file your request within  
If you are requesting relief from joint and several liability on a  
joint return, the IRS must also inform him or her of its preliminary  
and final determinations regarding your requested relief.  
3 years after the date the original return was filed or within 2  
years after the date the tax was paid, whichever is 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 to manage  
your financial affairs. See Pub. 556, Examination of Returns,  
Appeal Rights, and Claims for Refund, for details.  
To protect your privacy, the IRS will not disclose your  
personal information (such as your current name, address,  
phone number(s), or information about your employer, your  
income, or your assets). Any other information you provide that  
the IRS uses to make a determination about your request for  
relief from liability could be disclosed to the person you list on  
line 6. If you have concerns about your privacy or the privacy of  
others, you should redact or black out personal information in  
the material you submit.  
Both a Balance Due and a Credit or Refund—If you are  
seeking a refund of amounts you paid and relief from a balance  
due over and above what you have paid, the time period for  
credit or refund will apply to any payments you have made, and  
the time period for collection of a balance due amount will apply  
to any unpaid liability.  
If you petition the Tax Court (explained later under What  
Exception for relief from liability for tax attributable to an  
item of community income. If you are requesting relief from  
liability for tax attributable to an item of community income (other  
than equitable relief), a different filing deadline applies. See  
income, discussed later under Community Property Laws. The  
time in which to request equitable relief from liability for tax  
attributable to an item of community income follows the rules for  
equitable relief, earlier.  
Happens After You File Form 8857), your spouse or  
!
CAUTION  
former spouse may see your personal information,  
unless you ask the Tax Court to withhold it.  
Types of Relief  
Four types of relief are available. They are:  
1. Innocent spouse relief,  
2. Separation of liability relief,  
3. Equitable relief, and  
Where To File  
Do not file Form 8857 with your tax return or the Tax Court.  
4. Relief from liability for tax attributable to an item of  
Instead, mail it to one of the following addresses.  
community income. (See Community Property Laws, later).  
If using the U.S. Postal Service:  
Innocent Spouse Relief  
You may be allowed innocent spouse relief only if all of the  
following apply.  
Internal Revenue Service  
P.O. Box 120053  
You filed a joint return for the year(s) entered on line 3.  
There is an understated tax on the return(s) that is due to  
Covington, KY 41012  
erroneous items (defined below) of the person with whom you  
filed the joint return.  
If using a private delivery service:  
You can show that when you signed the return(s) you did not  
Internal Revenue Service  
7940 Kentucky Drive, Stop 840F  
Florence, KY 41042  
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.  
Alternatively, you can fax the form and attachments to the IRS at  
855-233-8558.  
For a list of private delivery services you can use to meet the  
“timely mailing as timely filing” rule for filing Form 8857 by the  
deadline, go to IRS.gov/PDS.  
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.  
Example. You and your former spouse filed a joint return  
showing $5,000 of tax, which was fully paid. The IRS later  
examines the return and finds $10,000 of income that your  
former spouse earned but did not report. With the additional  
income, the total tax becomes $6,500. The understated tax is  
$1,500, for which you and your former spouse are both liable.  
Write your name and social security number (SSN) on any  
attachments.  
Send it to one of the above addresses or fax it to the above  
number even if you are communicating with an IRS employee  
because of an examination, examination appeal, or collection.  
Erroneous items. Any income, deduction, credit, or basis is an  
erroneous item if it is omitted from or incorrectly reported on the  
joint return.  
If you received an IRS notice of deficiency, you should also  
file a petition with the Tax Court before the end of the 90-day  
period, as explained in the notice. In your petition, you should  
raise innocent spouse relief as a defense to the deficiency. By  
doing so, you preserve your rights if the IRS is unable to properly  
consider your request before the end of the 90-day period.  
Include the information that supports your position, including  
when and why you filed Form 8857 with the IRS, in your petition  
to the Tax Court. The time for filing with the Tax Court is not  
extended while the IRS is considering your request.  
Partial innocent spouse relief. If you knew about any of the  
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  
know about.  
Additional information. For additional information on innocent  
spouse relief, see Pub. 971.  
Separation of Liability Relief  
The IRS Must Contact Your Spouse or  
Former Spouse  
You may be allowed separation of liability relief for any  
understated tax (defined above) shown on the joint return(s) if  
the person with whom you filed the joint return is deceased or  
you and that person:  
By law, the IRS must contact your spouse or former spouse.  
There are no exceptions, even for victims of spousal abuse or  
domestic violence.  
Are now divorced,  
Are now legally separated, or  
We will inform your spouse or former spouse that you filed  
Form 8857 and will allow him or her to participate in the process.  
-2-  
Instructions for Form 8857 (Rev. 06-2021)  
   
Have lived apart at all times during the 12-month period prior  
You must file Form 8857 no later than 6 months before the  
expiration of the period of limitations on assessment (including  
extensions) against your spouse or former spouse for the tax  
year for which you are requesting relief. However, if the IRS  
begins an examination of your return during that 6-month period,  
the latest time for requesting relief is 30 days after the date of the  
IRS's initial contact letter to you. The period of limitations on  
assessment is the amount of time, generally 3 years, that the  
IRS has from the date you filed the return to assess taxes that  
you owe.  
to the date you file Form 8857.  
See Pub. 504, Divorced or Separated Individuals, for details  
on divorce and separation.  
Exception. If, at the time you signed the joint return, you knew  
about any item that resulted in part or all of the understated tax,  
then your request will not apply to that part of the understated  
tax.  
Additional information. For additional information on  
2. Equitable relief. If you do not qualify for the relief described  
in (1) above and are now liable for an unpaid or understated tax  
you believe should be paid only by your spouse or former  
spouse, you may request equitable relief. See Equitable Relief,  
earlier.  
separation of liability relief, see Pub. 971.  
Equitable Relief  
You may be allowed equitable relief if both of the following  
conditions are met.  
You have an understated tax (defined earlier) or unpaid tax  
What Happens After You File Form  
8857  
(defined next).  
Taking into account all the facts and circumstances, the IRS  
determines it would be unfair to hold you liable for the  
understated or unpaid tax.  
We will review your form for completeness and contact your  
spouse or former spouse to ask if he or she wants to participate  
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  
determination letter to both of you. If either or both of you appeal  
to the IRS Independent Office of Appeals, Appeals will issue a  
final determination letter to both of you after consideration of  
your appeal.  
Equitable relief is the only type of relief available for an unpaid  
tax.  
Unpaid tax. An unpaid tax is tax that is properly shown on your  
return but has not been paid.  
Example. You and your former spouse filed a joint return  
that properly reflects your income and deductions but showed an  
unpaid balance due of $5,000. The unpaid tax is $5,000. 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 unpaid tax of  
$5,000, for which you and your former spouse are both liable.  
Note. If you did not file a joint return for the year you are  
requesting relief, we will send the determination letters only to  
you.  
Additional information. For additional information on equitable  
relief, see Pub. 971 and Rev. Proc. 2013-34.  
Tax Court review of request. You may be able to petition  
(ask) the Tax Court to review your request for relief (other than a  
request for relief from liability for tax attributable to an item of  
community income) if:  
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.  
The IRS sends you a final determination letter regarding your  
request for relief, or  
You do not receive a final determination letter from the IRS  
within 6 months from the date you filed Form 8857.  
The petition must be filed no later than the 90th day after  
the date the IRS mails you a final determination letter. If you do  
not file a petition, or if you file it late, the Tax Court cannot review  
your request for relief. See Pub. 971 for details on petitioning the  
Tax Court.  
Collection Statute of Limitations  
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  
allowed to collect from you after the 10-year period ends.  
If you were a married resident of a community property state,  
but did not file a joint return and are now liable for an unpaid or  
understated tax, check “Yes” on line 1. You have the following  
two ways to get relief.  
If you request relief for any tax year, the IRS cannot collect  
from you for that year while your request is pending. But interest  
and penalties continue to accrue. Your request is generally  
considered pending from the date the IRS receives your Form  
8857 until the date your request is resolved. This includes the  
time the Tax Court is considering your request.  
1. Relief from liability for tax attributable to an item of com-  
munity income. You are not responsible for the tax related to  
an item of community income if all of the following conditions  
exist.  
You did not file a joint return for the tax year.  
After your case is resolved, the IRS can begin or resume  
collecting from you any tax for which you are determined to  
remain responsible. The 10-year period will be increased by the  
amount of time your request for relief was pending plus 60 days.  
You did not include the item in gross income on your separate  
return.  
Under section 879(a), the item was income that belonged to  
your spouse or former spouse. For details, see Community  
Property Laws in Pub. 971.  
How To Get Help  
You establish that you did not know of, and had no reason to  
know of, that item.  
See Pub. 971, Innocent Spouse Relief. To get Pub. 971 and  
Under all facts and circumstances, it would not be fair to  
other IRS forms and publications, go to IRS.gov/Forms.  
include the item in your gross income.  
If you meet the above conditions, complete this form.  
-3-  
Instructions for Form 8857 (Rev. 06-2021)  
     
Use Form 2848, Power of Attorney and Declaration of  
Representative, to authorize someone else to represent you  
before the IRS.  
The Taxpayer Advocate Service (TAS) Is Here  
To Help You  
What Is TAS?  
TAS is an independent organization within the IRS that helps  
taxpayers and protects taxpayer rights. Their job is to ensure  
that every taxpayer is treated fairly and that you know and  
understand your rights under the Taxpayer Bill of Rights.  
Specific Instructions  
Note. If you need more room to write your answer for any  
question, attach more pages. Be sure to write your name and  
SSN on the top of all pages you attach.  
How Can You Learn About Your Taxpayer Rights?  
Also write your name and SSN on the top of any other  
The Taxpayer Bill of Rights describes 10 basic rights that all  
taxpayers have when dealing with the IRS. Go to  
TaxpayerAdvocate.IRS.gov to help you understand what these  
rights mean to you and how they apply. These are your rights.  
Know them. Use them.  
documents and statements you attach.  
Line 1  
Complete line 1 to determine if you should file Form 8857.  
Whether you check “Yes” or “No,” you should go to line 2  
(discussed next) to find out if you should file another form (Form  
8379, Injured Spouse Allocation) to request injured spouse  
relief. Injured spouse relief is different from innocent spouse  
relief and you cannot request it by filing Form 8857. You must file  
Form 8379. For example, if you check “Yes” on line 1 and “Yes”  
on line 2, you will have to file both Forms 8857 and 8379.  
What Can TAS Do For You?  
TAS can help you resolve problems that you can’t resolve with  
the IRS. And their service is free. If you qualify for their  
assistance, you will be assigned to one advocate who will work  
with you throughout the process and will do everything possible  
to resolve your issue. TAS can help you if:  
Line 2  
Your problem is causing financial difficulty for you, your  
family, or your business;  
You face (or your business is facing) an immediate threat of  
Complete line 2 to determine if you should file Form 8379.  
Check “Yes” for any tax year to which all of the following  
apply.  
adverse action; or  
You’ve tried repeatedly to contact the IRS but no one has  
You filed a joint return.  
responded, or the IRS hasn’t responded by the date promised.  
At the time you filed the joint return, your spouse owed  
past-due federal tax, state income tax, state unemployment  
compensation debts, child support, spousal support, or federal  
nontax debt, such as a student loan.  
How Can You Reach TAS?  
Puerto Rico. Your local advocate’s number is in your local  
directory and at TaxpayerAdvocate.IRS.gov/Contact-Us. You  
can also call them at 877-777-4778.  
The IRS used (offset) the refund to pay your spouse's  
past-due amount.  
If all three of the above apply, you may be able to get back  
your share of the refund for that tax year if you file Form 8379.  
How Else Does TAS Help Taxpayers?  
TAS works to resolve large-scale problems that affect many  
taxpayers. If you know of one of these broad issues, please  
report it to them at IRS.gov/SAMS.  
If you checked “Yes” on line 1, and all three of the above do  
not apply, check “No” and go to line 3.  
Example 1. You and your spouse filed your joint tax return  
showing a refund of $3,200. At the time you filed the return, your  
spouse owed $2,400 in back child support. The IRS used $2,400  
of your refund to pay your spouse's back child support and  
refunded the remaining $800 to you and your spouse. You check  
“Yes” on line 2 because you meet all of the conditions listed  
above. If you want to get back your share of the $2,400 refund  
that the IRS used to pay your spouse's back child support, you  
must file Form 8379.  
TAS for Tax Professionals  
TAS can provide a variety of information for tax professionals,  
including tax law updates and guidance, TAS programs, and  
ways to let TAS know about systemic problems you’ve seen in  
your practice.  
Example 2. The facts are the same as in Example 1, but the  
IRS audited your return and disallowed a $5,000 alimony  
deduction, which was actually child support paid by your  
spouse. Child support is not deductible. The disallowance  
resulted in additional tax, interest, and penalties. As explained  
earlier under Innocent Spouse Relief, this deduction is an  
erroneous item attributable to your spouse. You believe you  
meet the other requirements in that discussion for getting  
innocent spouse relief. You check “Yes” on line 1. In addition to  
Form 8379, you should also file Form 8857.  
Low Income Taxpayer Clinics (LITCs)  
LITCs are independent from the IRS. LITCs represent  
individuals whose income is below a certain level and need to  
resolve tax problems with the IRS, such as audits, appeals, and  
tax collection disputes. In addition, clinics can provide  
information about taxpayer rights and responsibilities in different  
languages for individuals who speak English as a second  
language. Services are offered for free or a small fee for eligible  
taxpayers. To find a clinic near you, visit  
Clinics-LITC or see IRS Pub. 4134, Low Income Taxpayer Clinic  
List.  
Line 5  
Enter your current name, SSN, current mailing address  
(including county), and best or safest daytime phone number  
(between 6 a.m. and 5 p.m. Eastern time) to call you. We will call  
you if we need more information.  
Representation  
You may either represent yourself or, with proper written  
authorization, have someone else represent you. Your  
representative must be someone who is allowed to practice  
before the IRS, such as an attorney, certified public accountant,  
or enrolled agent (a person enrolled to practice before the IRS).  
Note. If you and/or the person on line 6 has an individual  
taxpayer identification number (ITIN), enter it in the location(s)  
where the form asks for an SSN.  
-4-  
Instructions for Form 8857 (Rev. 06-2021)  
If your current name is different from your name as shown on  
your tax return for any year for which you are requesting relief,  
enter your former name in parentheses after your current name.  
For example, enter “Jane Maple (formerly Jane Oak).”  
IRS or another third party such as a creditor, former spouse, or  
business partner.  
For more information about transfers of property, see Pub.  
971.  
Foreign address. Enter the information in the following order:  
City, province, county, or state, and country. Follow the country's  
practice for entering the postal code. Do not abbreviate the  
country name.  
Fair market value (FMV). FMV is the price at which property  
would change hands between a willing buyer and a willing seller  
when both have reasonable knowledge of the relevant facts and  
neither has to buy or sell. FMV is not necessarily the cost of  
replacing the item.  
Change of address. If you checked the box labeled “Address  
where you wish to be contacted” on line 5, the IRS will send all  
future correspondence to you at that address. However, if you  
do not check this box, the IRS will send the initial  
Line 20  
See the instructions for line 19 for the definition of fair market  
value.  
correspondence about Form 8857 to the address you enter on  
line 5, but is required to send all other correspondence to the  
most recent address it has for you in its records. This is usually  
the address shown on your most recently filed tax return or  
amended return. If you want us to update our records to use the  
address you entered on line 5 for all correspondence, including  
legal notices, you will have to check the box on line 5. Generally,  
it takes 4 to 6 weeks to process your change of address.  
Line 23a  
If you wish to have the code removed from your account, call us  
at 855-851-2009 or write us at either of the addresses or the fax  
number listed earlier under Where To File. Please include your  
SSN on your written request.  
Providing a new address on Form 8857 and checking the box  
on line 5 will not change the address where the IRS will send  
mail, including legal notices, to any other individual with whom  
you have filed a joint return.  
If you later move, or otherwise wish to change the address  
where the IRS sends mail to you, you should file Form 8822,  
Change of Address. Send Form 8822 to the address shown in  
the instructions for that form. Do not send it to either of the  
addresses shown in these Form 8857 instructions. You may also  
change your address by calling 800-829-1040 and speaking with  
an IRS customer service representative.  
Line 25  
You must indicate that you want a refund of any payments you  
made in order for the IRS to consider whether you are entitled to  
it. Payments include refunds from another tax year applied to  
this tax liability. If you are granted relief, refunds are:  
Permitted under innocent spouse relief and equitable relief as  
explained below under Limit on Amount of Refund.  
Not permitted under separation of liability relief.  
Proof Required  
The IRS will only refund payments you made with your own  
money. However, you must provide proof that you made the  
payments with your own money. Examples of proof are a copy of  
your bank statement or a canceled check. No proof is required if  
your individual refund was used by the IRS to pay a tax you  
owed on a joint tax return for another year.  
Line 6  
Enter the current name and SSN (if known) of the person to  
whom you were married at the end of the year(s) listed on  
line 3.  
P.O. box. Enter the box number only if:  
Limit on Amount of Refund  
You do not know the street address, or  
The post office does not deliver mail to the street address.  
You are not eligible for refunds of payments made with the joint  
return, joint payments, or payments that the person on line 6  
made. For example, withholding tax and estimated tax payments  
cannot be refunded because they are considered made with the  
joint return. However, you may be entitled to a refund of your  
portion of a joint overpayment from another year that was  
applied to the joint tax for a different year. You will need to show  
your portion of the joint overpayment.  
Foreign address. See the instructions for line 5, earlier.  
Line 11  
By law, if a person's name is signed to a return, it is presumed to  
be signed by that person, unless that person proves otherwise. If  
you believe your signature was forged or you signed under  
duress, explain in the space provided.  
The amount of your refund is limited. Read the chart below to  
find out the limit.  
If your signature was forged or you signed under duress, the  
election to file jointly is not valid and you have no valid joint  
return. If we determine your signature was not valid, then you will  
be removed from the account and you will no longer be liable for  
any taxes owed for that return.  
IF you file Form 8857 . . .  
THEN the refund cannot be more  
than . . .  
If it is ultimately determined that a valid joint return was filed,  
the IRS will then consider whether you would be entitled to  
innocent spouse relief.  
within 3 years after filing your return  
the part of the tax paid within the 3  
years (plus any extension of time for  
filing your return) before you filed  
Form 8857.  
Line 19  
after the 3-year period, but within  
the tax you paid within the 2 years  
2 years from the time you paid the tax immediately before you filed Form  
8857.  
You may not be entitled to relief if either of the following applies.  
Your spouse (or former spouse) transferred property (or the  
right to property) to you for the main purpose of avoiding tax or  
payment of tax. A transfer will be presumed to meet this  
condition if the transfer is made after the date that is 1 year  
before the date on which the IRS sent its first letter of proposed  
deficiency.  
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.  
The IRS proves that you and your spouse (or former spouse)  
transferred property to one another as part of a fraudulent  
Keep a copy of the completed form for your records.  
scheme. A fraudulent scheme includes a scheme to defraud the  
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Instructions for Form 8857 (Rev. 06-2021)  
 
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  
Paid Preparer Must Sign  
Generally, anyone you pay to prepare Form 8857 must sign it  
and include their Preparer Tax Identification Number (PTIN) 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.  
information are confidential, as required by Code section 6103.  
The time needed to complete and file this form will vary  
depending on individual circumstances. The estimated average  
time is:  
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  
from liability, you must give us the information requested on this  
form. Code section 6109 requires you to provide your SSN.  
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.  
Learning about the law or the form .  
Preparing the form.  
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1 hr., 9 min.  
2 hr., 36 min.  
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Copying, assembling, and sending the form to the  
IRS  
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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 send your comments from  
IRS.gov/FormComments. Or you can send your comments to  
the Internal Revenue Service, Tax Forms and Publications, 1111  
Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not  
send the form to this address. Instead, see Where To File,  
earlier.  
You are not required to provide the information requested on  
a form that is subject to the Paperwork Reduction Act unless the  
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Instructions for Form 8857 (Rev. 06-2021)