Form 8857 - Request for Innocent Spouse Relief, Form 8857(SP)

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 8857 Relief for Innocent Spouse Relief	Form	Modified	Available
Form 8857 (SP) Solicitud para Alivio del Cónyuge Inocente	Form	Modified	Available
Form 8857 (SP) Request for Innocent Spouse Relief	Form	Modified	Repair queued
SUP STAT (Form 8857)(updated).docx	Supporting Statement A	Uploaded 2023-03-29	Repair queued

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
18864	Request for Innocent Spouse Relief	Form	Modified	Relief for Innocent Spouse Relief
18864	Request for Innocent Spouse Relief	Form	Modified	Solicitud para Alivio del Cónyuge Inocente
18864	Request for Innocent Spouse Relief	Form	Modified
18864	Request for Innocent Spouse Relief	Instruction	Modified

ICR Details

OMB Control No: 1545-1596	ICR Reference No: 202303-1545-004
Status: Active	Previous ICR Reference No: 202005-1545-011
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 8857 - Request for Innocent Spouse Relief, Form 8857(SP)
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved with change	Conclusion Date: 10/26/2023
Retrieve Notice of Action (NOA)	Date Received in OIRA: 03/31/2023
Terms of Clearance: Supporting statement updated during review to address public comments.

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	10/31/2026	36 Months From Approved	10/31/2023
Responses	50,000	0	50,000
Time Burden (Hours)	316,000	0	316,000
Cost Burden (Dollars)	0	0	0

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Abstract: Section 6103(e) of the Internal revenue code allows taxpayers to request, and IRS to grant, "innocent spouse" relief when: taxpayer filed a joint return with tax substantially understated; taxpayer establishes no knowledge of or benefit from, the understatement; and it would be inequitable to hold the taxpayer liable. GAO Report GAO/GGD-97-34 recommended that IRS develop a form to make relief easier for the public to request.

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Authorizing Statute(s): US Code: 26 USC 6015 Name of Law: Relief from joint and several liability on joint return
   US Code: 26 USC 66 (c) Name of Law: Treatment of community income
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
   US Code: 26 USC 6103 (e) Name of Law: Disclosure to persons having material interest
   US Code: 26 USC 6013 Name of Law: Joint returns of income tax by husband and wife
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 1630	01/11/2023
30-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 19189	03/30/2023
Did the Agency receive public comments on this ICR? Yes

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Number of Information Collection (IC) in this ICR: 1

table that charts list of burden

IC Title	Form No.	Form Name
Request for Innocent Spouse Relief	8857, 8857 (SP)	Solicitud para Alivio del Cónyuge Inocente ,   Relief for Innocent Spouse Relief

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ICR Summary of Burden

table that charts list of burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	50,000	50,000	0	0	0	0
Annual Time Burden (Hours)	316,000	316,000	0	0	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement:

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Annual Cost to Federal Government: $64,851

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 03/31/2023

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