Where to Fax Form 8857
Both people on a joint return are responsible for all of its tax, and a divorce decree does not change that. Form 8857 asks the IRS to relieve you of it. The form goes to one IRS fax line, and by law the IRS must tell your spouse or former spouse that you filed.
Fax and mail for Form 8857
Fax the form and its attachments to (855) 233-8558. By US mail it goes to Internal Revenue Service, P.O. Box 120053, Covington, KY 41012. By private delivery service it goes to Internal Revenue Service, 7940 Kentucky Drive, Stop 840A, Florence, KY 41042. Do not use the delivery address printed in the June 2021 instructions, because the IRS has changed it.
Do not file Form 8857 with your tax return or the Tax Court. Use this line or these addresses even if you are communicating with an IRS employee because of an examination, examination appeal, or collection.
What your spouse or former spouse is told
By law the IRS must contact the person you name on line 6. There are no exceptions, even for victims of spousal abuse or domestic violence. That person may take part by completing a questionnaire. On a joint return, the IRS must also tell that person its preliminary and final determinations regarding your requested relief.
The IRS says it will not disclose your current name, address, phone number(s), or information about your employer, your income, or your assets. Any other information the IRS uses to decide your request could be disclosed to the person you list on line 6, and the instructions say you should redact or black out personal information in what you submit if you have privacy concerns. If you petition the Tax Court, that person may see your personal information, unless you ask the Tax Court to withhold it.
On the form:
- Line 5 asks for your best or safest daytime phone number, with a box to consent to the IRS leaving a voicemail.
- Line 5's address box sends all your IRS mail, including legal notices, to that address, after generally 4 to 6 weeks. Unchecked, later mail goes to the most recent address it has for you in its records, usually the address shown on your most recently filed tax return. If you later move, send Form 8822 to its own address, not these.
- Line 6 asks for that person's SSN and home address (if known).
- Line 10 asks whether there is any information you are afraid to provide on this form, but are willing to discuss.
- Part V covers domestic violence and abuse, and it says "This information is not mandatory." Those answers are not on the list of what the IRS withholds, so they could be disclosed. The IRS will use the information you provide on the form, and any attachments you submit, so what you leave out or black out is not in front of it. The FAQ below lists who can represent or help you.
If you have concerns about your safety, the form points to the confidential 24-hour National Domestic Violence Hotline at 1-800-799-SAFE (7233), 1-800-787-3224 (TTY), or 1-855-812-1001 (video phone, only for deaf callers).
When to file Form 8857
File as soon as you become aware of the liability, and do not delay filing because you do not have all the required documentation. You do not have to figure out which type of relief best fits your situation, but the time limits differ:
- Notice of deficiency. You should also file a petition with the Tax Court before the end of the 90-day period explained in the notice, raising innocent spouse relief as a defense. With that separate petition, you preserve your rights if the IRS is unable to properly consider your request in time. The time for filing with the Tax Court is not extended while the IRS considers your request.
- Innocent spouse and separation of liability relief. Generally no later than 2 years after the first IRS attempt to collect the tax from you. That period can start with events such as a section 6330 notice (usually a Letter 11 or Letter 1058), a refund the IRS offset after telling you about your right to file, a claim the IRS files in a court proceeding that involves you or your property, including a bankruptcy proof of claim, or a suit to collect.
- Equitable relief from a balance due. Generally within the time period the IRS has to collect the tax, usually 10 years from the date the tax liability was assessed. That period can be suspended.
- Equitable relief with a credit or refund. Generally within 3 years after the date the original return was filed or within 2 years after the date the tax was paid, whichever is later. You may have more time to file if you live in a federally declared disaster area or you are physically or mentally unable to manage your financial affairs (see Publication 556). If you seek both, the refund limit covers payments you made and the collection limit covers the rest.
- Community income relief. See the FAQ below.
How to send it
- Check that the form fits. Answer lines 1 and 2. Getting back your share of a joint refund the IRS used for a debt only your spouse owed is injured spouse relief, and you cannot request it by filing Form 8857. It takes Form 8379, and if both situations apply you file both.
- Complete it. File a separate Form 8857 for tax years involving different spouses or former spouses. Attach the complete copy of any document requested or that supports your request, and write your name and SSN on the top of all pages you attach. Later, the Tax Court may only be allowed to consider information the IRS already had, with limited exceptions, so include what you want considered. Redaction is covered above.
- Sign and date it. If you do not sign, the IRS cannot consider your request and will return it to you. Your spouse does not sign. Keep a copy of the completed form for your records.
- Fax it. Save the form and attachments as one PDF, or photograph the pages. Upload them, enter (855) 233-8558, and send.
- Keep your confirmation. It is a timestamped record that the IRS fax line took every page, and it is not proof that the IRS received or filed your request. If your deadline is close, read what a fax confirmation proves.
After you file
The IRS cannot collect from you for that year while your request is pending, but interest and penalties continue to accrue. A request is generally pending from the date the IRS receives your Form 8857. Review may take up to 6 months or longer, so continue to file and pay your taxes as usual.
A preliminary letter can be appealed within 30 days (see below). If you want the Tax Court to review the outcome, the petition is due no later than the 90th day after the date the IRS mails you a final determination letter.
See how to send a fax with FaxTerra
Frequently Asked Questions
Will the IRS tell my spouse or former spouse that I filed?
Yes. By law it must, and on a joint return it also tells that person its preliminary and final determinations regarding your requested relief. It will not disclose your current name, address, phone number(s), or information about your employer, your income, or your assets, unless you petition the Tax Court and do not ask it to withhold them. Any other information it uses to decide could be disclosed to the person you list on line 6, and you may redact or black out personal information in what you send.
When should I not file Form 8857?
Not for a tax year when: • In a final decision, a court considered whether to grant you relief from the joint liability and decided not to do so. • In a final decision, a court did not consider relief, but you meaningfully participated in the proceeding and could have asked for relief. • You entered into an offer in compromise with the IRS. • You entered into a closing agreement with the IRS that disposed of the same liability, with a TEFRA partnership exception in Publication 971.
Can I ask for relief if I knew about the errors?
You can ask. Innocent spouse relief for understated taxes is not available when you had actual knowledge of the errors on your return, or when a reasonable person in similar circumstances would have known about them. For separation of liability relief, the IRS must prove actual knowledge. If you knew about an item but not its extent, you may get relief for the part of the understatement you did not know about. The IRS also says "You may be eligible for relief even if you knew about errors" after abuse or domestic violence before signing, when fear kept you from challenging the items and you signed under pressure or threat. For equitable relief, knowledge is one factor, and abuse or financial control can change how the IRS weighs it.
What happens after the IRS reviews Form 8857?
Generally a preliminary letter goes to both of you, and either can appeal within 30 days from the date of the letter on Form 12509, sent to the address on the letter, not to the Independent Office of Appeals. A final letter follows. You may be able to petition the Tax Court if none arrives within 6 months from the date you filed Form 8857. Once your case is resolved, the IRS can collect any tax you still owe, and its collection period increases by the amount of time your request for relief was pending plus 60 days.
I did not file a joint return but lived in a community property state. Can I use Form 8857?
Yes, for tax on an item of community income. Other than for equitable relief, file no later than 6 months before the expiration of the period of limitations on assessment (including extensions) against your spouse or former spouse, generally 3 years from filing, or within 30 days after the first contact letter if an examination begins in those 6 months. The IRS still tells your spouse or former spouse that you filed, but the determination letters go only to you. The Tax Court cannot review a request for relief from tax on an item of community income; a request for equitable relief it may.
Can I get back tax I already paid?
Possibly. You must indicate that you want a refund on line 25. The IRS only refunds payments you made with your own money, with proof, and refunds are not permitted under separation of liability relief.
Who can help me with Form 8857?
Someone allowed to practice before the IRS can represent you through Form 2848. Low Income Taxpayer Clinics help eligible taxpayers for free or a small fee. The Taxpayer Advocate Service, an independent organization within the IRS, is at (877) 777-4778, or by Form 911.
What happens to the documents I fax with FaxTerra?
They are encrypted in transit and at rest. On a free account the document is deleted after 30 days. The fax record stays on your Sent page until you delete it, which permanently removes the document. The delivery email stays in your mailbox after that. It shows the number you faxed, so use an address only you read. See documents and privacy.
Can I fax Form 8857 for free?
Yes, when the form and its attachments fit in the 10 free pages every account gets each month. The form itself is 6 pages. For a longer packet, credit packs start at $1.99 for 10 pages, no subscription needed.
More guides: How to fax the IRS · IRS fax numbers directory