Get Ct Ct-8857 2023-2025

Use Form CT-8857, Request for Innocent Spouse Relief (And Separation of Liability and Equitable Relief), to request relief from liability for tax, plus related penalties and interest, for which you believe only your spouse or former spouse should be held liable.

Taxpayers file Form 8857 to request relief from tax liability, plus related penalties and interest, when they believe only their spouse or former spouse should be held responsible for all or part of the tax.

You're an injured spouse if your share of the refund on your joint tax return was (or is expected to be) applied against a separate past-due debt that belongs just to your spouse, with whom you filed the joint return.

On the death of one spouse and the tax returns were filed jointly and there are unpaid taxes, the surviving spouse in most cases is held liable to pay them. The death of the spouse will not change or relieve the surviving spouse from being held personally liable for those unpaid taxes.

There are two types of tax relief for spouses: Injured spouse relief lets you reclaim money taken from your tax refund to cover your spouse's debts. Innocent spouse relief relieves you from paying additional federal income tax owed by your spouse due to errors on a joint tax return.

You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability for tax attributable to an item of community income. You have an understated tax or unpaid tax. You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme.

Form 8379 can be e-filed. An innocent spouse (Form 8857, Request for Innocent Spouse Relief) is asking the IRS not to hold him or her liable for tax resulting from actions of the other spouse in a joint return. Form 8857 is not transmitted with an e-filed return, but must be paper-filed separately.