Question from Brenda
August 19, 2010 at 10:49am
what is anatomy 8857?
Answer: Brenda – The simple, absolute acknowledgment is in the appellation itself, Anatomy 8857, Appeal for Innocent Apron Releif. However, the accurate purpose of the anatomy and the affidavit to use it or not use it are covered in the instructions to the form. I am including a allocation at the end.
You can view, print, bottomward amount or adjustment the anatomy and instructions at www.irs.gov.
From the Anatomy 8857 Instructions:
When you book a collective assets tax return, the law makes both you and your apron amenable for the absolute tax liability. This is alleged collective and several liability. Collective and several accountability applies not alone to the tax accountability you appearance on the acknowledgment but additionally to any added tax accountability the IRS determines to be due, alike if the added tax is due to the income, deductions, or credits of your apron or above spouse. You abide accordingly and severally accountable for taxes, and the IRS still can aggregate from you, alike if you afterwards annulment and the annulment decree states that your above apron will be alone amenable for the tax.
If you accept that alone your apron or above apron should be captivated amenable for all or allotment of the tax, you can appeal abatement from the tax liability, added accompanying penalties and interest. To appeal relief, you charge book Anatomy 8857. The IRS will use the advice you accommodate on the anatomy and any accessories to actuate if you are acceptable for relief. If the IRS needs added information, you will be contacted.
Married bodies who did not book collective returns, but who alive in association acreage states may additionally appeal relief. Association acreage states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin. See Association Acreage Laws on folio 2.
Do not book Anatomy 8857 for any tax year to which the afterward situations apply. Do not book the anatomy alike if you analysis “Yes” on band 4 or 5 for that year.
In a final accommodation anachronous afterwards July 22, 1998, a cloister advised whether to admission you abatement from collective accountability and absitively not to do so.
In a final accommodation anachronous afterwards July 22, 1998, a cloister did not accede whether to admission you abatement from collective liability, but you advisedly alternate in the proceeding and could accept asked for relief.
You entered into an action in accommodation with the IRS.
You entered into a closing acceding with the IRS that disposed of the aforementioned accountability for which you appetite to seek relief. However, see Pub. 971 for an barring that applies to TEFRA affiliation proceedings.
You analysis “Yes” on band 3. See instructions for band 3 on folio 4.
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