Irs form 8857-2025

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Innocent joint filer You may qualify for relief if you meet all of the following: You filed a joint tax return. Your spouse/RDP created the tax debt. Given the facts and circumstances, it would be unfair to hold you liable for the tax debt.
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.
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.
However, the filing of Form 8857 does not guarantee the requesting taxpayer will qualify for relief. Some of the qualifications include: Filing a joint return with an understatement of tax. Tax due to a spouses erroneously listed income or deductions.
Can the IRS Deny an Injured Spouse Claim? Yes, the IRS may determine that someone filing Form 8379 is ineligible for an injured spouse allocation, or that they are not entitled to as much as they believe.
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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.

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