Form 8857 2022 Printable, Fillable PDF – A tax form used by taxpayers to obtain relief from a tax burden that involves a spouse or former spouse is Form 8857: Request for Innocent Spouse Relief, which is administered by the Internal Revenue Service (IRS). In most cases, married spouses who file a joint tax return are both jointly and severally liable for any tax debt. When extra taxes are discovered as a result of unreported income and erroneous deductions or credits, both partners will be held accountable, regardless of whether they have divorced.
A divorce does not prevent the Internal Revenue Service from determining that both parties maintain joint and several accountability for a tax obligation, even if the divorce order specifies that only one party is accountable for the tax due. A spouse or ex-spouse is required to submit Form 8857 with the Internal Revenue Service if there is a balance owed and the IRS has a reasonable time frame in which to collect the tax. The statute of limitations is normally 10 years from the date on which the tax obligation was determined. The usual rule is that you must submit your request for a credit or refund no later than three years from the date on which the original return was filed, or no later than two years after the date on which the tax was paid, whichever is later.
- Taxpayers may seek relief from a tax debt arising from a relationship with a spouse or ex-spouse.
- It is important for the taxpayer who is seeking relief to complete Form 8857 as soon as they become aware of their tax liability.
- A spouse or former spouse normally has 10 or three years to submit Form 8857, depending on whether there is a debt outstanding or a refund request is being made, respectively.
The Innocent Spouse Relief Application (Form 8857) May Be Filed By Anybody
The taxpayer who wishes to seek relief should complete Form 8857: Request for Innocent Spouse Relief as soon as they become aware of a tax due for which the other spouse or ex-spouse should be exclusively accountable as soon as they become aware of the tax requirement. The submission of Form 8857, on the other hand, does not ensure that the asking taxpayer will qualify for relief. Some of the prerequisites are as follows:
- A joint return with an underestimated tax is a violation of the law.
- A spouse’s misstatement of income or deductions is a serious problem.
- The decision that it is unjust to make the asking taxpayer responsible for an underestimate of income
Upon receiving information that their request has been denied, a taxpayer has the right to file an appeal against the decision.
When you discover that your spouse or former spouse has a tax burden, you should file the form as quickly as possible.
The Innocent Spouse Relief Request Form (Form 8857) And How To File It
If a taxpayer wants to be considered for relief, they will need to follow a certain procedure. In the first instance, they should complete and submit the form as soon as they become aware of a tax burden that is the responsibility of the spouse or former spouse. In the majority of circumstances, the IRS will issue a notice to the taxpayer informing them of their tax liability.
Since July 25, 2011, the Internal Revenue Service has extended the time period for requesting equitable relief. Although the taxpayer should complete Form 8857 as soon as they become aware of the disparity, they should do so even if they do not have all of the necessary paperwork immediately accessible. Additionally, after a taxpayer submits Form 8857, the spouse or ex-spouse will be notified that a request for relief is in the works. Taxpayers should also be aware that it might take up to six months for the IRS to reach a conclusion after they have filed their returns.
You may either send or fax your completed form to the Internal Revenue Service.