- Instructor: Attorney Bob Schaller
- Lectures: 9
- Quizzes: 1
IRS Form 8857, Request for Innocent Spouse Relief.
A taxpayer seeks relief from joint and several liability by filing IRS Form 8857, Request for Innocent Spouse Relief. A Requesting Spouse may seek relief asserting one or more bases. A Requesting Spouse may submit a single claim (a) electing relief under Innocent Spouse Relief and/or Separation of Liability Relief, and/or (b) requesting Equitable Relief. 26 C.F.R. § 1.6015-1(a)(2).
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Form 8857 Overview
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Form 8857, Part I
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Form 8857, Part II
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Form 8857, Part III
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Form 8857, Part IV
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Form 8857, Part V
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Form 8857, Part VI
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Form 8857, Part VII
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Form 8857, Unnumbered Parts
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Quiz
Reviews
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Tax Law
This course teaches tax professionals that a taxpayer seeks relief from joint and several liability by filing IRS Form 8857, Request for Innocent Spouse Relief. A Requesting Spouse may seek relief asserting one or more bases. A Requesting Spouse may submit a single claim (a) electing relief under Innocent Spouse Relief and/or Separation of Liability Relief, and/or (b) requesting Equitable Relief.
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