Request for Innocent Spouse Relief

Instructions for Form 8857
(Rev. January 2014)

Department of the Treasury
Internal Revenue Service

Request for Innocent Spouse Relief
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 5.

Future Developments

For the latest information about developments related to Form
8857 and its instructions, such as legislation enacted after they
were published, go to www.irs.gov/form8857.

What's New

The Internal Revenue Service has issued Revenue Procedure
2013-34, available at www.irs.gov/irb/2013-43_IRB/ar07.html.
This 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 31, later.

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.
If you believe, taking into account all the facts and
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
attachments you submit, to determine if you are eligible for relief.
The IRS will contact you if additional information is needed.
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
Community Property Laws, later.
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.

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.
Jan 30, 2014

In a final decision a court considered whether to grant you
relief from the joint liability and decided not to do so.
In a final decision a court did not consider whether to grant
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
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.
You answered “No” to question 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.
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. (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:
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
the joint liability.
The issuance of a section 6330 notice, which notifies you of
the IRS' 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.
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:
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.
Credit or Refund – Generally, you must file your request within
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.
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

Cat. No. 24646K

relief from liability could be disclosed to the person you list on
line 5. 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.

the time period for collection of a balance due amount will apply
to any unpaid liability.
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
Relief from liability for tax attributable to an item of community
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.

If you petition the Tax Court (explained later under What
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.
4. Relief from liability for tax attributable to an item of
community income. (See Community Property Laws, later).

Where To File

Do not file Form 8857 with your tax return or the Tax Court.
Instead, mail it to one of the following addresses.
If using the U.S. Postal Service:
Internal Revenue Service
P.O. Box 120053
Covington, KY 41012

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 3.
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.

If using a private delivery service:
Internal Revenue Service
201 W. Rivercenter Blvd., Stop 840F
Covington, KY 41011
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 and enter “Private Delivery Services” in
the search box.

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 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.
If you received an IRS notice of deficiency, you also should
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.

Erroneous items. Any income, deduction, credit, or basis is an
erroneous item if it is omitted from or incorrectly reported on the
joint return.
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.

The IRS Must Contact Your Spouse or
Former Spouse

Separation of Liability Relief

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:
Are now divorced,
Are now legally separated, or
Have lived apart at all times during the 12-month period prior
to the date you file Form 8857.

By law, the IRS must contact your spouse or former spouse.
There are no exceptions, even for victims of spousal abuse or
domestic violence.

We will inform your spouse or former spouse that you filed
Form 8857 and will allow him or her to participate in the process.
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.

See Pub. 504, Divorced or Separated Individuals, for details
on divorce and separation.

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

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.
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Instructions for Form 8857 (Rev. 01-2014)

IRS has from the date you filed the return to assess taxes that
you owe.

Additional information. For additional information on
separation of liability relief, see Pub. 971.

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.

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
(defined next), and
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.

What Happens After You File Form
8857

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 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:
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.

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 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

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.

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.

1. Relief from liability for tax attributable to an item of community 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.
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.
You establish that you did not know of, and had no reason to
know of, that item.
Under all facts and circumstances, it would not be fair to
include the item in your gross income.
If you meet the above conditions, complete this form.
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' initial contact letter to you. The period of limitations on
assessment is the amount of time, generally 3 years, that the
Instructions for Form 8857 (Rev. 01-2014)

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.
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.

How To Get Help

See Pub. 971, Innocent Spouse Relief. To get Pub. 971 and
other IRS forms and publications, go to IRS.gov or call
1-800-TAX-FORM (1-800-829-3676).
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 1-855-851-2009.
You can use the Innocent Spouse Tax Relief Eligibility
Explorer by going to IRS.gov and entering “Innocent
Spouse” in the search box.
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The Taxpayer Advocate Service Is
Here To Help You

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
social security number on the top of all pages you attach.
Also write your name and social security number on the top of
any other documents and statements you attach.

The Taxpayer Advocate Service (TAS) is your voice at the
IRS. Our job is to ensure that every taxpayer is treated fairly and
that you know and understand your rights.
What can TAS do for you? We can offer you free help with IRS
problems that you can't resolve on your own. We know this
process can be confusing, but the worst thing you can do is
nothing at all! TAS can help if you can't resolve your problems
with the IRS and:
Your problem is causing financial difficulties for you, your
family, or your business.
You face (or your business is facing) an immediate threat of
adverse action.
You have tried repeatedly to contact the IRS but no one has
responded, or the IRS has not responded to you by the date
promised.

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) 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.

Line 2

If you qualify for our help, you'll be assigned to one advocate
who'll be with you at every turn and will do everything possible to
resolve your problem. Here's why we can help:
TAS is an independent organization within the IRS.
Our advocates know how to work with the IRS.
Our services are free and tailored to meet your needs.
We have offices in every state, the District of Columbia, and
Puerto Rico.

Complete line 2 to determine if you should file Form 8379.

Check “Yes” for any tax year to which all of the following
apply.
You filed a joint return.
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.
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, Injured
Spouse Allocation.

How can you reach us? If you think TAS can help you, call your
local advocate, whose number is in your local directory and at
www.irs.gov/advocate, or call us toll-free at 1-877-777-4778.
How else does TAS help taxpayers?

If you checked “Yes” on line 1, and all three of the above do
not apply, check “No” and go to line 3.

TAS also handles large-scale, systemic problems that affect
many taxpayers. If you know of one of these broad issues,
please report it through the Systemic Advocacy Management
System at www.irs.gov/sams.

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.

For additional information about TAS, visit
www.taxpayeradvocate.irs.gov or see Pub. 1546, The Taxpayer
Advocate Service of the IRS – How to Get Help With Unresolved
Tax Problems.

Low Income Taxpayer Clinics

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 also should file Form 8857.

Low Income Taxpayer Clinics (LITCs) serve individuals whose
income is below a certain level and need to resolve tax problems
such as audits, appeals and tax collection disputes. Some
clinics can provide information about taxpayer rights and
responsibilities in different languages for individuals who speak
English as a second language. Visit www.irs.gov/litc or see IRS
Publication 4134, Low Income Taxpayer Clinic List.

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).
Use Form 2848, Power of Attorney and Declaration of
Representative, to authorize someone else to represent you
before the IRS.

Line 4

Enter your current name, social security number, 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 if
we need more information.
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).”

Foreign address. Enter the information in the following order:
City, province, county, or state, and country. Follow the country's
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Instructions for Form 8857 (Rev. 01-2014)

practice for entering the postal code. Do not abbreviate the
country name.

There was an apparent advantage to you in filing a joint
return.
You filed joint returns with your spouse or former spouse in
prior years.
You failed to file a married filing separate return and you had a
filing requirement.

Change of address. The IRS will send the initial
correspondence about Form 8857 to the address you enter on
line 4. However, the IRS 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 4 for all
correspondence, you will have to 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. Generally, it
takes 4 to 6 weeks to process your change of address.
If the address on line 4 matches the address in our records,
you do not need to file Form 8822 unless you move. If you move
after you file Form 8857, please use Form 8822 to notify the IRS
of your new address.

Signed under duress. You are considered to have signed
under duress (threat of harm or other form of coercion) if you
were unable to resist demands to sign the return and you would
not have signed the return except for the constraint applied by
your spouse or former spouse. The duress must be directly
connected with the signing of the joint return.

Line 20

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.
The IRS proves that you and your spouse (or former spouse)
transferred property to one another as part of a fraudulent
scheme. A fraudulent scheme includes a scheme to defraud the
IRS or another third party such as a creditor, former spouse, or
business partner.
For more information about transfers of property, see Pub. 971.

Line 5

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:
You do not know the street address, or
The post office does not deliver mail to the street address.
Foreign address. See the instructions for line 4, earlier.

Fair market value. Fair market value (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.

Line 8

If you wish to have the note removed from your account, call us
at 1-855-851-2009 or write us at either of the addresses or the
fax number listed earlier under Where To File. Please include
your social security number on your written request.

Line 21

Line 12

See the instructions for line 20 for the definition of fair market
value.

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.

Line 31

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.

If you sign a joint return under duress or your signature was
forged, the election to file jointly is not valid and you have no
valid return. You are not jointly and severally liable for any
income tax liabilities arising from that return. In that case,
innocent spouse relief does not apply and is not necessary for
obtaining relief. If you file Form 8857, but also maintain that there
is no valid joint return due to duress or forgery, the IRS will first
make a determination as to the validity of the joint return and
may accordingly deny the request for innocent spouse relief
based on the fact that no joint return was filed (and thus, relief is
not necessary). 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 on the merits.

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.

Forged signature. Your signature on the joint return is
considered to be forged if it was not signed by you and you did
not authorize (give tacit consent) the signing of your name to the
return.
Tacit consent. Tacit consent means that, based on your
actions at the time the joint return was filed, you agreed to the
filing of the joint return even if you now claim the signature on the
return is not yours. Whether you have tacitly consented to 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
consented to the filing of the joint return include the following.
You gave tax information (such as Forms W-2 and 1099) to
your spouse.
You did not object to the filing.
Instructions for Form 8857 (Rev. 01-2014)

Limit on Amount of Refund

You are not eligible for refunds of payments made with the joint
return, joint payments, or payments that your spouse (or former
spouse) 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.
The amount of your refund is limited. Read the chart at the
top of the next page to find out the limit.

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IF you file Form 8857 . . .

THEN the refund cannot be more
than . . .

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.

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.

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.

Sign Form 8857

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 6103.

Paid Preparer Must Sign

The time needed to complete and file this form will vary
depending on individual circumstances. The estimated average
time is:

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.
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.

Learning about the law or the form . . . . . . . . . .
Preparing the form . . . . . . . . . . . . . . . . . . . .
Copying, assembling, and sending the form to the
IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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 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.

. .

1 hr., 9 min.
2 hr., 36 min.

. .

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
www.irs.gov/formspubs. Click on “More Information” and then on
“Give us feedback.” 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.

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Instructions for Form 8857 (Rev. 01-2014)