Download Irs Form 8857 Printable Template And Instructions

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Are you a taxpayer looking to request an innocent spouse relief from the Internal Revenue Service (IRS)? If so, you'll need to submit Form 8857, also known as the Request for Innocent Spouse Relief. In this article, we'll guide you through the process of downloading and completing the IRS Form 8857 printable template, as well as provide instructions on how to fill it out accurately.

The IRS Form 8857 is used by taxpayers who believe they should not be held liable for taxes, interest, or penalties resulting from their spouse's or former spouse's errors or omissions on their joint tax return. This form is usually submitted when a taxpayer is seeking relief from joint and several liability, which is a situation where both spouses are held equally responsible for the tax debt.

Eligibility for Innocent Spouse Relief

To qualify for innocent spouse relief, you must meet certain conditions set by the IRS. These conditions include:

• You filed a joint tax return with your spouse or former spouse.
• There is an understatement of tax on the joint return due to your spouse's or former spouse's errors or omissions.
• You can show that you did not know, and had no reason to know, about the understatement when you signed the joint return.
• You must request innocent spouse relief within two years from the date the IRS first began collection activities against you for the tax debt.
• You must not have participated in or benefitted from the understatement.

Types of Innocent Spouse Relief

The IRS offers three types of innocent spouse relief:

1. Full Innocent Spouse Relief: This type of relief relieves you of all tax, interest, and penalties related to the understatement.
2. Partial Innocent Spouse Relief: This type of relief allocates the understatement between you and your spouse or former spouse, based on the facts and circumstances of your case.
3. Equitable Relief: This type of relief is available when you do not qualify for full or partial innocent spouse relief, but you can demonstrate that it would be unfair to hold you liable for the tax debt.

Downloading and Completing IRS Form 8857

To download the IRS Form 8857 printable template, follow these steps:

1. Visit the IRS website at irs.gov.
2. Click on the "Forms and Publications" tab.
3. Enter "Form 8857" in the search box.
4. Click on the "Form 8857" link to access the form.

Once you've downloaded the form, follow these instructions to complete it:

1. Section 1: Identification: Enter your name, address, and Social Security number or Individual Taxpayer Identification Number (ITIN).
2. Section 2: Joint Return Information: Enter the year(s) for which you are requesting innocent spouse relief and the tax return form number (e.g., Form 1040).
3. Section 3: Understatement of Tax: Describe the errors or omissions on the joint return that resulted in the understatement of tax.
4. Section 4: Reason for Requesting Relief: Explain why you are requesting innocent spouse relief, including the facts and circumstances of your case.
5. Section 5: Allocation of Understatement: If you are requesting partial innocent spouse relief, allocate the understatement between you and your spouse or former spouse.
6. Section 6: Signature: Sign and date the form.

Additional Documentation Required

In addition to completing Form 8857, you'll need to submit supporting documentation, such as:

• A copy of your joint tax return for the year(s) in question.
• A copy of your divorce or separation agreement, if applicable.
• Statements from your spouse or former spouse, if applicable.
• Any other documentation that supports your request for innocent spouse relief.

Submitting Form 8857

Once you've completed Form 8857 and gathered the required documentation, submit the form to the IRS address listed in the instructions. You can also fax the form to the IRS at the fax number listed in the instructions.

Processing Time and Next Steps

The IRS will process your request for innocent spouse relief and send you a letter stating their decision. If your request is approved, the IRS will adjust your account accordingly. If your request is denied, you'll receive a letter explaining the reason for the denial and your options for appeal.

Conclusion

Requesting innocent spouse relief can be a complex and time-consuming process, but with the right guidance and documentation, you can successfully navigate the process. By downloading and completing IRS Form 8857, gathering required documentation, and submitting the form to the IRS, you can take the first step towards resolving your tax debt and achieving financial peace of mind.