Instructions for Form 8857

Instructions for Form 8857

Department of the Treasury

Internal Revenue Service

(Rev. June 2021)

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 6.

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 IRS.gov/Form8857.

Reminders

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.

Victims of abuse. The IRS has issued Rev. Proc. 2013-34,

available at IRS.gov/irb/2013-43_IRB#RP-2013-34. 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 25, 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.

Jul 29, 2021

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.

• 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 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.

• 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.

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

the joint liability.

• 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.

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.

Cat. No. 24646K

• 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

the time period for collection of a balance due amount will apply

to any unpaid liability.

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.

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.

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.

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.

!

Types of Relief

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.

Four types of relief are available. They are:

1. Innocent spouse relief,

2. Separation of liability relief,

3. Equitable relief, and

4. Relief from liability for tax attributable to an item of

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.

• 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.

Internal Revenue Service

P.O. Box 120053

Covington, KY 41012

If using a private delivery service:

Internal Revenue Service

7940 Kentucky Drive, Stop 840F

Florence, KY 41042

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.

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.

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.

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.

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.

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:

• Are now divorced,

• Are now legally separated, or

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.

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Instructions for Form 8857 (Rev. 06-2021)

• Have lived apart at all times during the 12-month period prior

to the date you file Form 8857.

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.

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

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).

• 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 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:

• 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

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 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.

Instructions for Form 8857 (Rev. 06-2021)

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/Forms.

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The Taxpayer Advocate Service (TAS) Is Here

To Help You

What Is TAS?

Use Form 2848, Power of Attorney and Declaration of

Representative, to authorize someone else to represent you

before the IRS.

Specific Instructions

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.

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.

Also write your name and SSN on the top of any other

documents and statements you attach.

How Can You Learn About Your Taxpayer Rights?

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.

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:

• Your problem is causing financial difficulty for you, your

family, or your business;

• You face (or your business is facing) an immediate threat of

adverse action; or

• You’ve tried repeatedly to contact the IRS but no one has

responded, or the IRS hasn’t responded by the date promised.

Line 2

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.

How Can You Reach TAS?

TAS has offices in every state, the District of Columbia, and

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.

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?

If you checked “Yes” on line 1, and all three of the above do

not apply, check “No” and go to line 3.

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.

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.

Low Income Taxpayer Clinics (LITCs)

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.

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

TaxpayerAdvocate.IRS.gov/About-Us/Low-Income-TaxpayerClinics-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.

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Instructions for Form 8857 (Rev. 06-2021)

IRS or another third party such as a creditor, former spouse, or

business partner.

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).”

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

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.

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 20

See the instructions for line 19 for the definition of fair market

value.

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.

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:

• You do not know the street address, or

• The post office does not deliver mail to the street address.

Limit on Amount of Refund

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.

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.

The amount of your refund is limited. Read the chart below to

find out the limit.

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.

• 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

Instructions for Form 8857 (Rev. 06-2021)

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.

Keep a copy of the completed form for your records.

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Paid Preparer Must Sign

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.

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.

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.

You are not required to provide the information requested on

a form that is subject to the Paperwork Reduction Act unless the

Learning about the law or the form . . . . . . . . . . . .

Preparing the form . . . . . . . . . . . . . . . . . . . . . .

Copying, assembling, and sending the form to the

IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

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.

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Instructions for Form 8857 (Rev. 06-2021)