Form 8857 (SP), Solicitud para Alivio del Cónyuge Inocente

What is 8857 (SP)?

Who needs to file 8857 (SP)?

When to file 8857 (SP)

Documents you need

• If you are widowed (line 7): a photocopy of the death certificate and of the will, if there is one.
• If you are legally separated (line 7): a photocopy of the complete separate maintenance (separation) agreement.
• If you are divorced (line 7): a photocopy of the complete divorce decree.
• If you answer Yes on line 9 about a physical or mental health condition: a written statement describing the condition and when it began, plus photocopies of documentation such as medical bills or a doctor's report or letter.
• If you request a refund on line 25: proof that you paid the tax with your own funds, such as a bank statement or a canceled check. None is required if the IRS applied your personal refund to a joint tax debt for another year.
• If you answer Yes on line 23a (abuse): photocopies of available documentation, such as a protective or restraining order, police reports, medical or counselor records, a doctor's letter, photographs of injuries, or a written statement from a victim or witness.
• A complete copy of any other document the form asks for or that you believe supports your request.
• Additional pages if you need more space for an answer, each showing your name and Social Security number at the top.

How to fill out 8857 (SP)

1. 1

   Decide whether you should file

   Part I, line 1: check Sí if a paragraph describes your situation, otherwise No. On line 2, say whether the IRS took your share of a joint refund for a debt owed only by the person on line 6; if so, Form 8379 may also apply.

2. 2

   List each tax year

   Line 3: enter every tax year for which you want relief. Use the year of the joint tax liability, not the year of the refund the IRS used.

3. 3

   Enter your language and contact details

   Part II, line 4 asks whether English is your primary language. On line 5 give your current name, Social Security number, mailing address with county, and a daytime phone number (6 a.m. to 5 p.m. Eastern); check the address box if you want all IRS mail sent there.

4. 4

   Identify your spouse and marital status

   Line 6: enter the current name of the person you were married to in the years on line 3, with the SSN and address if known. On line 7 check your current status and the date (MM/DD/AAAA), and attach the document requested for widowed, separated or divorced status.

5. 5

   Answer education and health questions

   Line 8: check your highest education level and list any degrees or tax or business courses. Line 9: answer about physical or mental health conditions and, if Yes, attach a written statement and documents. Line 10 asks whether there is information you cannot put on the form but would discuss.

6. 6

   Explain your role in the returns

   Part III, lines 11 to 14: state whether you intended to file jointly, what you did to prepare the returns, what you knew about your spouse's income, and what you knew about missing or incorrect items. Attach more pages if needed.

7. 7

   Describe finances and large purchases

   Lines 15 to 19: explain how you thought tax due would be paid, any financial problems, your part in household finances and accounts, large purchases or expenses (line 18) and assets transferred to you (line 19).

8. 8

   Report your current financial condition

   Part IV: line 20 lists your assets, their fair market value and loans owed. Line 21 asks how many people you support. Line 22 asks for average monthly household income and expenses, with totals.

9. 9

   Complete the abuse questions if they apply

   Part V is optional. If you answer Sí on line 23a, complete lines 23b to 23d and attach available documents. For help, the form lists the National Domestic Violence Hotline at 1-800-799-7233.

10. 10

    Add information and request a refund

    Part VI, line 24: add anything else you want the IRS to consider about fairness. Part VII, line 25: check the box if you want a refund of tax you paid, if you qualify for relief.

11. 11

    Sign, date and attach documents

    Sign and date under penalties of perjury. A paid preparer must also sign and enter a PTIN; someone who prepares it without charge should not sign. Attach complete copies of the supporting documents.

12. 12

    Review and download the completed PDF

    Check every line, the tax years on line 3 and the attachments, with your name and SSN on each added page. Download or print the completed PDF from FillingPDF, keep a copy and send it as described under How to submit.

How to submit 8857 (SP)

Common mistakes to avoid

• Filing Form 8857 (SP) with your tax return or with the Tax Court; the form says to send it to the addresses or fax number in the instructions.
• Entering the year the IRS took your refund on line 3 instead of the year of the joint tax debt; the form's example uses 2018, not 2020.
• Leaving the form unsigned or undated; the IRS cannot consider an unsigned request and returns it to you.
• Using one form for different spouses or former spouses; line 6 requires a separate form for tax years involving a different person.
• Omitting your name and Social Security number from the top of attached pages and documents.
• Checking No on line 1 and filing anyway; that answer means you should not file this form.
• Waiting to file until every document is gathered; the instructions warn that the filing deadline can pass.
• Skipping the Tax Court petition after receiving a notice of deficiency; the petition is due within the 90-day period stated in the notice.
• Expecting a refund of withholding, estimated tax or payments made with the joint return; the instructions say these are not refundable under this request.