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  • Irs 8857 2021

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Form Rev. January 2014 Department of the Treasury Internal Revenue Service 99 Request for Innocent Spouse Relief OMB No. 1545-1596 Information about Form 8857 and its separate instructions is at www.irs.gov/form8857. Cat. No. 24647V Daytime phone number between 6 a.m. and 5 p.m. Eastern Time Form 8857 Rev. 1-2014 Page 2 Note. Do either of the paragraphs above describe your situation Yes. You should file this Form 8857. Go to question 2. No. Go to question 3 if you answered Yes to question 1. If you answered No to question 1 do not file this form. If you determine you should file this form enter each tax year you want innocent spouse relief. It is important to enter the correct year. Part I Should you file this form Generally both you and your spouse are responsible jointly and individually for paying any tax interest or penalties from your joint return. If you believe your current or former spouse should be solely responsible for an erroneous item or an underpayment of tax from your jo....

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In most cases, innocent spouse relief is limited to taxpayers who are no longer married. In contrast, injured spouse relief applies to taxpayers who are married. ... An allocation is made as if you and your spouse each filed a separate tax return instead of a joint tax return.

Please see the IRS Innocent Spouse Q & A. An excerpt from this is below; 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.

The IRS can garnish your husband's wages, which can reduce your total household income. If you file jointly in the future, the IRS may withhold your refund to pay the taxes your spouse owes. If you did file jointly, though, both of your wages can be garnished.

In some of these states, the law allows the IRS to collect past due taxes from either spouse, regardless of who owes them or who filed and signed the return. ... The IRS can take your refund to satisfy your husband's debt and it can even garnish your own personal wages to pay it.

If the IRS liability is a JOINT liability then YES, the IRS may levy both your and your spouse's wages, assets, and/or accounts. When it comes to wages, IRS guidelines suggest that only the spouse with the higher income should be levied (a wage levy is the IRS term for a wage garnishment).

The innocent spouse rule allows a taxpayer to avoid a tax obligation arising from errors made by a spouse on a joint return. Most commonly, the error involves unreported income or an inflated deduction. ... The taxpayer must apply for relief within two years of the IRS initiating collection.

To qualify for an injured spouse claim, you must meet all three following conditions: You are not required to pay the past-due amount. This means that the debt is one which your spouse incurred before you got married or that the debt is one for which only your spouse is liable.

When a Form 8857, Request for Innocent Spouse Relief, is filed with the IRS, it may take up to 6 months before a determination is made. During the processing time, the Service is requesting your tax information and contacting the non-requesting spouse. By law, the IRS must contact your spouse or former spouse.

Innocent Spouse Relief. You must meet all of the following conditions to qualify for innocent spouse relief: You filed a joint return that has an understatement of tax that's solely attributable to your spouse's erroneous item. An erroneous item includes income received by your spouse but omitted from the joint return.

Form to File To seek innocent spouse relief, separation of liability relief, or equitable relief, you should submit to the IRS a completed Form 8857, Request for Innocent Spouse Relief (PDF) or a written statement containing the same information required on Form 8857, which you sign under penalties of perjury.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
Content Takedown Policy
Bug Bounty Program
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
Industries
Forms in Spanish
Localized Forms
State-specific Forms
Forms Kit
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
+1 833 426 79 33
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232