This document is an IRS Form 8857 for requesting innocent spouse relief. It provides instructions for determining if the form should be filed, describes what information needs to be provided about the taxpayer and their spouse for the tax years in question. It asks for details on the taxpayer's involvement in financial matters and preparing/filing tax returns, their current financial situation, and whether they were victims of abuse. The goal is to help the IRS determine if the taxpayer should be granted relief from joint tax liabilities.
This document provides instructions for completing Form W-4 for federal income tax withholding. It explains that Form W-4 allows employees to have the correct amount withheld from their paychecks. It provides guidance on exemption, filing status like head of household, credits, multiple jobs, and nonresident aliens. Worksheets help determine the number of withholding allowances.
This document is a payment agreement request form for the Utah State Tax Commission. It allows taxpayers to request a monthly payment plan if they cannot pay the full amount owed on their individual income tax return. Taxpayers provide personal information and details of the requested payment plan such as the monthly payment amount and due date. The form instructions explain how to complete the form and the requirements of the payment agreement if approved.
Wayne Lippman presents Tax Filing Status GuideWayne Lippman
Who should file their tax? Wayne Lippman explains.
Determine the most advantageous (and allowable) filing status for the taxpayer.
Overview of all 5 filing statii:
Married Filing Jointly (not legally separated)
Qualifying Widow(er) with Dependent Child
Head of Household
Single
Married Filing Separately (Taxpayer either Itemizes or claims 0 standard deductions, if spouse itemized deductions)
*Confirm marital status on the last day of the tax year
The document provides instructions for filing a 2008 South Carolina individual income tax return (SC1040). Key details include:
- The due date for filing is April 15, 2009 and the deadline to claim a refund is April 15, 2012.
- Taxpayers must complete their federal return before beginning the state return as the federal return provides needed information.
- Forms and schedules used on the federal return like Schedules C, D, E and F must be attached to the state return.
- Filing status, exemptions, and income amounts should match what was reported on the federal return.
Form 8857-Request for Innocent Spouse Relief taxman taxman
This form requests innocent spouse relief from joint tax liability. It instructs the filer to answer all applicable questions, provide documentation, and sign. Personal information will be protected but may be released if the case is brought before the Tax Court. The filer must complete Part I to determine if they are eligible to file this form for each tax year in question. Part II requests identifying information about the filer. Part III requests information about the filer and their spouse for the tax years at issue. Part IV asks how the filer was involved in preparing the tax returns in question.
Accountants, are you ready for the US?
In the United States, the fiscal powers of taxation is based on three levels: federal, state and municipal. The federal income tax, in particular, is a pay-as-you-go tax.
From November 7 to 10, the Italian accountants will stay in New York city, on a mission in the US. We went to look around the contents by the IRS (Inland Revenue Service) in the field of “Tax Withholding and Estimated Tax”, for use in 2016.
The federal income tax is a pay-as-you-go tax. You must pay the tax as you earn or receive income during the year. There are two ways to pay-as-you-go: Tax Withholding and Estimated Tax.
This document provides tips for newlyweds on taxes, including notifying relevant government agencies and financial institutions of name, address, or status changes. Some key tips include:
- Notify the Social Security Administration (SSA) of any name changes to ensure tax records match.
- File IRS Form 8822 to update your address with the IRS if you move.
- Check your tax withholding if your combined income increases your tax bracket.
- Choose between filing your taxes jointly or separately, as filing jointly often results in lower taxes but carries more responsibility.
This document provides instructions for completing Form W-4 for federal income tax withholding. It explains that Form W-4 allows employees to have the correct amount withheld from their paychecks. It provides guidance on exemption, filing status like head of household, credits, multiple jobs, and nonresident aliens. Worksheets help determine the number of withholding allowances.
This document is a payment agreement request form for the Utah State Tax Commission. It allows taxpayers to request a monthly payment plan if they cannot pay the full amount owed on their individual income tax return. Taxpayers provide personal information and details of the requested payment plan such as the monthly payment amount and due date. The form instructions explain how to complete the form and the requirements of the payment agreement if approved.
Wayne Lippman presents Tax Filing Status GuideWayne Lippman
Who should file their tax? Wayne Lippman explains.
Determine the most advantageous (and allowable) filing status for the taxpayer.
Overview of all 5 filing statii:
Married Filing Jointly (not legally separated)
Qualifying Widow(er) with Dependent Child
Head of Household
Single
Married Filing Separately (Taxpayer either Itemizes or claims 0 standard deductions, if spouse itemized deductions)
*Confirm marital status on the last day of the tax year
The document provides instructions for filing a 2008 South Carolina individual income tax return (SC1040). Key details include:
- The due date for filing is April 15, 2009 and the deadline to claim a refund is April 15, 2012.
- Taxpayers must complete their federal return before beginning the state return as the federal return provides needed information.
- Forms and schedules used on the federal return like Schedules C, D, E and F must be attached to the state return.
- Filing status, exemptions, and income amounts should match what was reported on the federal return.
Form 8857-Request for Innocent Spouse Relief taxman taxman
This form requests innocent spouse relief from joint tax liability. It instructs the filer to answer all applicable questions, provide documentation, and sign. Personal information will be protected but may be released if the case is brought before the Tax Court. The filer must complete Part I to determine if they are eligible to file this form for each tax year in question. Part II requests identifying information about the filer. Part III requests information about the filer and their spouse for the tax years at issue. Part IV asks how the filer was involved in preparing the tax returns in question.
Accountants, are you ready for the US?
In the United States, the fiscal powers of taxation is based on three levels: federal, state and municipal. The federal income tax, in particular, is a pay-as-you-go tax.
From November 7 to 10, the Italian accountants will stay in New York city, on a mission in the US. We went to look around the contents by the IRS (Inland Revenue Service) in the field of “Tax Withholding and Estimated Tax”, for use in 2016.
The federal income tax is a pay-as-you-go tax. You must pay the tax as you earn or receive income during the year. There are two ways to pay-as-you-go: Tax Withholding and Estimated Tax.
This document provides tips for newlyweds on taxes, including notifying relevant government agencies and financial institutions of name, address, or status changes. Some key tips include:
- Notify the Social Security Administration (SSA) of any name changes to ensure tax records match.
- File IRS Form 8822 to update your address with the IRS if you move.
- Check your tax withholding if your combined income increases your tax bracket.
- Choose between filing your taxes jointly or separately, as filing jointly often results in lower taxes but carries more responsibility.
Marking these dates on your 2011 calendar will help keep you one step ahead of the tax man.
by John K. McGill, CPA, JD, MBA
Here's your comprehensive 2011 tax calendar to help you file tax deposits, payroll taxes, and estimated payments in a timely manner, avoiding costly penalties.
All dates supplied by www.irs.gov
written by John K. McGill, CPA, JD, MBA
The document provides instructions for filing a US individual income tax return through Taxback.com. It outlines the following steps:
1. Print and complete required forms using the provided checklist to ensure all necessary documentation and information is included.
2. Scan/copy forms and supporting documents like W-2s and 1099s. Save files in PDF, JPG, or JPEG format under 2MB and email to the provided address.
3. Include identification documents like a US visa page or passport ID page along with a social security card copy.
The checklist details the forms, signatures, and documentation needed like employer information, program expenses, residency details, and payment documents to fully complete the tax
gov revenue formsandresources forms EXT FID 08 fill-intaxman taxman
This document provides instructions and a worksheet for estates and trusts to calculate their 2008 Montana income tax extension payment. Key details:
- Estates and trusts now have a 5-month automatic extension to file their Montana return instead of 6 months.
- To receive an extension, the taxpayer must have applied for a federal extension and paid 90% of the current year or 100% of the prior year's Montana tax liability by April 15.
- The extension is for filing only, not payment. Late payment penalties and interest apply if the full tax owed is not paid by the deadline.
- The worksheet calculates the minimum payment needed to avoid penalties by comparing the prior and current year tax liabilities to payments and
This document provides training information for volunteers preparing tax returns. It discusses the clients served, which include individuals with household income under $25,000 and families under $50,000. It also outlines how to start a new return in the TaxWise software, how to enter information on the main information sheet, how to determine filing status and exemptions, and tests for dependency exemptions.
You can convert amounts from a traditional IRA to a Roth IRA in three ways.
You can make a rollover. You receive a distribution from your traditional IRA and then roll it over to a Roth IRA within 60 days after the distribution.
You can make a trustee-to-trustee transfer. You direct the trustee of the traditional IRA to transfer an amount from your traditional IRA to the trustee of your Roth IRA.
You can make a "same-trustee" transfer. If the trustee of your traditional IRA also maintains your Roth IRA, you can direct the trustee to simply transfer an amount from your traditional IRA to your Roth IRA, or redesignate your traditional IRA as a Roth IRA.
This document is a request for a fee waiver form from the USCIS. It contains sections for the applicant to provide information about themselves and their family members, their income level, any means-tested benefits they receive, and any financial hardship. It also contains sections for signatures from the applicant, any family members included in the application, an interpreter if one is used, and a preparer if the applicant used one. The applicant must certify that the information is true and authorize the release of their records. If approved, the fee waiver would allow the applicant to submit immigration forms without paying fees. If denied, the applicant would be notified of the denial and required to pay any fees.
The document is a manual for preparing an asylum application without legal assistance. It provides guidance on the following:
1) The asylum application process and eligibility criteria for asylum, which includes fear of harm due to race, religion, nationality, political opinion, or membership in a particular social group.
2) How to prepare a declaration detailing why the applicant fears returning to their home country, with tips on providing specific details of harm suffered.
3) How to fill out the I-589 asylum application form, including calculating the one-year filing deadline, listing family members, and answering questions about the reasons for seeking asylum and any past issues with law enforcement or groups in their home country.
tax presentation students tax presentation studentsAbdullahakan1
The document provides information about federal tax filing requirements and guidance for international students. It outlines the agenda for the tax information session, including discussing tax basics, forms received and completed, tax residency status, filing information for non-residents, tax treaty information, and completing and filing the necessary forms. The session will help international students understand their tax obligations and ensure they correctly file the required federal tax forms by the deadlines.
This document summarizes Steffanie M Popejoy's 2013 federal tax return. It shows that she is due a $200 refund, which will be direct deposited into her bank account. It provides her address, income of $3,289, and tax details showing $0 tax owed and a $200 refund. The document includes instructions to keep it along with her printed tax return and other tax documents.
The document is an application form for individuals seeking enrollment to practice before the Internal Revenue Service (IRS). It requests information such as the applicant's name, address, date of birth, tax filing history, and questions regarding past legal or professional issues. If approved, enrollment allows one to represent taxpayers before the IRS. The form instructs applicants to complete all items, submit payment of $80, and mail the application to the IRS for review and determination of eligibility.
The document is an application form for individuals seeking enrollment to practice before the Internal Revenue Service (IRS). It requests information such as the applicant's name, address, date of birth, tax filing history, and questions regarding past legal or professional issues. If approved, enrollment allows one to represent taxpayers before the IRS. The form instructs applicants to complete all items, submit payment of $80, and mail the application to the IRS for review and determination of eligibility for enrollment.
This document provides instructions and a summary for an individual's 2005 U.S. federal income tax return. It shows the taxpayer's adjusted gross income as $68,628, taxable income as $60,428, total tax as $11,767, and total payments as $12,566 resulting in a refund of $799. It includes instructions for filing electronically or by mail and attachments to include with the filed return.
Form W-4 (2017)Purpose. Complete Form W-4 so that your emp.docxhanneloremccaffery
Form W-4 (2017)
Purpose. Complete Form W-4 so that your
employer can withhold the correct federal income
tax from your pay. Consider completing a new Form
W-4 each year and when your personal or financial
situation changes.
Exemption from withholding. If you are exempt,
complete only lines 1, 2, 3, 4, and 7 and sign the
form to validate it. Your exemption for 2017 expires
February 15, 2018. See Pub. 505, Tax Withholding
and Estimated Tax.
Note: If another person can claim you as a dependent
on his or her tax return, you can’t claim exemption
from withholding if your total income exceeds $1,050
and includes more than $350 of unearned income (for
example, interest and dividends).
Exceptions. An employee may be able to claim
exemption from withholding even if the employee is
a dependent, if the employee:
• Is age 65 or older,
• Is blind, or
• Will claim adjustments to income; tax credits; or
itemized deductions, on his or her tax return.
The exceptions don’t apply to supplemental wages
greater than $1,000,000.
Basic instructions. If you aren’t exempt, complete
the Personal Allowances Worksheet below. The
worksheets on page 2 further adjust your
withholding allowances based on itemized
deductions, certain credits, adjustments to income,
or two-earners/multiple jobs situations.
Complete all worksheets that apply. However, you
may claim fewer (or zero) allowances. For regular
wages, withholding must be based on allowances
you claimed and may not be a flat amount or
percentage of wages.
Head of household. Generally, you can claim head
of household filing status on your tax return only if
you are unmarried and pay more than 50% of the
costs of keeping up a home for yourself and your
dependent(s) or other qualifying individuals. See
Pub. 501, Exemptions, Standard Deduction, and
Filing Information, for information.
Tax credits. You can take projected tax credits into
account in figuring your allowable number of
withholding allowances. Credits for child or dependent
care expenses and the child tax credit may be claimed
using the Personal Allowances Worksheet below.
See Pub. 505 for information on converting your other
credits into withholding allowances.
Nonwage income. If you have a large amount of
nonwage income, such as interest or dividends,
consider making estimated tax payments using Form
1040-ES, Estimated Tax for Individuals. Otherwise,
you may owe additional tax. If you have pension or
annuity income, see Pub. 505 to find out if you should
adjust your withholding on Form W-4 or W-4P.
Two earners or multiple jobs. If you have a
working spouse or more than one job, figure the
total number of allowances you are entitled to claim
on all jobs using worksheets from only one Form
W-4. Your withholding usually will be most accurate
when all allowances are claimed on the Form W-4
for the highest paying job and zero allowances are
claimed on the others. See Pub. 505 for details.
Nonresident alien. ...
This document is Form 4868, which allows taxpayers to request an automatic extension of time to file their U.S. individual income tax return. There are three ways to request the extension: 1) filing the form electronically and paying all or part of the estimated tax due, 2) filing the form electronically using IRS e-file software or a tax professional, or 3) filing a paper copy of the form. The form provides an extension of 6 months to file individual income tax returns, with exceptions for taxpayers living outside the country.
This document is a questionnaire for non-resident, non-filer taxpayers seeking to use streamlined filing compliance procedures. It asks about the taxpayer's residency status, financial accounts and entities held abroad, tax advisors, previous tax filings, current audits or investigations, potential refund claims, and other tax positions. The taxpayer must sign under penalty of perjury that their answers are true, correct and complete.
This document summarizes an application for employment. It contains sections for general information about the applicant, the position being applied for, education and training history, work experience, and a signature agreeing to the information provided. The applicant is providing all necessary details for a potential employer to evaluate their application.
Young Professionals & Entrepreneurs Blog - InfographicsDillon Wright
Collection of 2015-2016 infographics for the Young Professionals & Entrepreneurs Blog published by Dillon Wright at www.wrightaccountingcpa.com and www.wrightaccountingblog.com
The document provides instructions for completing Form W-4 to determine federal income tax withholding. It explains that Form W-4 allows employees to claim withholding allowances to determine the appropriate amount withheld from their paychecks. It includes a worksheet to calculate the number of allowances based on filing status, deductions, credits, and other individual situations. It also addresses situations for married couples with two incomes or more than one job.
Form W-4 provides instructions for employees to determine the appropriate number of withholding allowances to claim on their W-4 form so that their employer can withhold the correct amount of federal income tax. It includes worksheets to calculate allowances based on filing status, deductions, credits, and earnings from multiple jobs. The document provides guidance on exemptions from withholding and adjusting withholding throughout the year if personal circumstances change.
Form W-4 provides instructions for employees to determine the appropriate number of withholding allowances to claim on their W-4 form so that their employer can withhold the correct amount of federal income tax. It includes worksheets to calculate allowances based on filing status, deductions, credits, and earnings from multiple jobs. The document provides guidance on exemptions from withholding and adjusting withholding throughout the year if personal circumstances change.
Have you found that you made an error on your federal tax return? If so, you may need to file an amended return. Here are ten tips that can help you file.
Marking these dates on your 2011 calendar will help keep you one step ahead of the tax man.
by John K. McGill, CPA, JD, MBA
Here's your comprehensive 2011 tax calendar to help you file tax deposits, payroll taxes, and estimated payments in a timely manner, avoiding costly penalties.
All dates supplied by www.irs.gov
written by John K. McGill, CPA, JD, MBA
The document provides instructions for filing a US individual income tax return through Taxback.com. It outlines the following steps:
1. Print and complete required forms using the provided checklist to ensure all necessary documentation and information is included.
2. Scan/copy forms and supporting documents like W-2s and 1099s. Save files in PDF, JPG, or JPEG format under 2MB and email to the provided address.
3. Include identification documents like a US visa page or passport ID page along with a social security card copy.
The checklist details the forms, signatures, and documentation needed like employer information, program expenses, residency details, and payment documents to fully complete the tax
gov revenue formsandresources forms EXT FID 08 fill-intaxman taxman
This document provides instructions and a worksheet for estates and trusts to calculate their 2008 Montana income tax extension payment. Key details:
- Estates and trusts now have a 5-month automatic extension to file their Montana return instead of 6 months.
- To receive an extension, the taxpayer must have applied for a federal extension and paid 90% of the current year or 100% of the prior year's Montana tax liability by April 15.
- The extension is for filing only, not payment. Late payment penalties and interest apply if the full tax owed is not paid by the deadline.
- The worksheet calculates the minimum payment needed to avoid penalties by comparing the prior and current year tax liabilities to payments and
This document provides training information for volunteers preparing tax returns. It discusses the clients served, which include individuals with household income under $25,000 and families under $50,000. It also outlines how to start a new return in the TaxWise software, how to enter information on the main information sheet, how to determine filing status and exemptions, and tests for dependency exemptions.
You can convert amounts from a traditional IRA to a Roth IRA in three ways.
You can make a rollover. You receive a distribution from your traditional IRA and then roll it over to a Roth IRA within 60 days after the distribution.
You can make a trustee-to-trustee transfer. You direct the trustee of the traditional IRA to transfer an amount from your traditional IRA to the trustee of your Roth IRA.
You can make a "same-trustee" transfer. If the trustee of your traditional IRA also maintains your Roth IRA, you can direct the trustee to simply transfer an amount from your traditional IRA to your Roth IRA, or redesignate your traditional IRA as a Roth IRA.
This document is a request for a fee waiver form from the USCIS. It contains sections for the applicant to provide information about themselves and their family members, their income level, any means-tested benefits they receive, and any financial hardship. It also contains sections for signatures from the applicant, any family members included in the application, an interpreter if one is used, and a preparer if the applicant used one. The applicant must certify that the information is true and authorize the release of their records. If approved, the fee waiver would allow the applicant to submit immigration forms without paying fees. If denied, the applicant would be notified of the denial and required to pay any fees.
The document is a manual for preparing an asylum application without legal assistance. It provides guidance on the following:
1) The asylum application process and eligibility criteria for asylum, which includes fear of harm due to race, religion, nationality, political opinion, or membership in a particular social group.
2) How to prepare a declaration detailing why the applicant fears returning to their home country, with tips on providing specific details of harm suffered.
3) How to fill out the I-589 asylum application form, including calculating the one-year filing deadline, listing family members, and answering questions about the reasons for seeking asylum and any past issues with law enforcement or groups in their home country.
tax presentation students tax presentation studentsAbdullahakan1
The document provides information about federal tax filing requirements and guidance for international students. It outlines the agenda for the tax information session, including discussing tax basics, forms received and completed, tax residency status, filing information for non-residents, tax treaty information, and completing and filing the necessary forms. The session will help international students understand their tax obligations and ensure they correctly file the required federal tax forms by the deadlines.
This document summarizes Steffanie M Popejoy's 2013 federal tax return. It shows that she is due a $200 refund, which will be direct deposited into her bank account. It provides her address, income of $3,289, and tax details showing $0 tax owed and a $200 refund. The document includes instructions to keep it along with her printed tax return and other tax documents.
The document is an application form for individuals seeking enrollment to practice before the Internal Revenue Service (IRS). It requests information such as the applicant's name, address, date of birth, tax filing history, and questions regarding past legal or professional issues. If approved, enrollment allows one to represent taxpayers before the IRS. The form instructs applicants to complete all items, submit payment of $80, and mail the application to the IRS for review and determination of eligibility.
The document is an application form for individuals seeking enrollment to practice before the Internal Revenue Service (IRS). It requests information such as the applicant's name, address, date of birth, tax filing history, and questions regarding past legal or professional issues. If approved, enrollment allows one to represent taxpayers before the IRS. The form instructs applicants to complete all items, submit payment of $80, and mail the application to the IRS for review and determination of eligibility for enrollment.
This document provides instructions and a summary for an individual's 2005 U.S. federal income tax return. It shows the taxpayer's adjusted gross income as $68,628, taxable income as $60,428, total tax as $11,767, and total payments as $12,566 resulting in a refund of $799. It includes instructions for filing electronically or by mail and attachments to include with the filed return.
Form W-4 (2017)Purpose. Complete Form W-4 so that your emp.docxhanneloremccaffery
Form W-4 (2017)
Purpose. Complete Form W-4 so that your
employer can withhold the correct federal income
tax from your pay. Consider completing a new Form
W-4 each year and when your personal or financial
situation changes.
Exemption from withholding. If you are exempt,
complete only lines 1, 2, 3, 4, and 7 and sign the
form to validate it. Your exemption for 2017 expires
February 15, 2018. See Pub. 505, Tax Withholding
and Estimated Tax.
Note: If another person can claim you as a dependent
on his or her tax return, you can’t claim exemption
from withholding if your total income exceeds $1,050
and includes more than $350 of unearned income (for
example, interest and dividends).
Exceptions. An employee may be able to claim
exemption from withholding even if the employee is
a dependent, if the employee:
• Is age 65 or older,
• Is blind, or
• Will claim adjustments to income; tax credits; or
itemized deductions, on his or her tax return.
The exceptions don’t apply to supplemental wages
greater than $1,000,000.
Basic instructions. If you aren’t exempt, complete
the Personal Allowances Worksheet below. The
worksheets on page 2 further adjust your
withholding allowances based on itemized
deductions, certain credits, adjustments to income,
or two-earners/multiple jobs situations.
Complete all worksheets that apply. However, you
may claim fewer (or zero) allowances. For regular
wages, withholding must be based on allowances
you claimed and may not be a flat amount or
percentage of wages.
Head of household. Generally, you can claim head
of household filing status on your tax return only if
you are unmarried and pay more than 50% of the
costs of keeping up a home for yourself and your
dependent(s) or other qualifying individuals. See
Pub. 501, Exemptions, Standard Deduction, and
Filing Information, for information.
Tax credits. You can take projected tax credits into
account in figuring your allowable number of
withholding allowances. Credits for child or dependent
care expenses and the child tax credit may be claimed
using the Personal Allowances Worksheet below.
See Pub. 505 for information on converting your other
credits into withholding allowances.
Nonwage income. If you have a large amount of
nonwage income, such as interest or dividends,
consider making estimated tax payments using Form
1040-ES, Estimated Tax for Individuals. Otherwise,
you may owe additional tax. If you have pension or
annuity income, see Pub. 505 to find out if you should
adjust your withholding on Form W-4 or W-4P.
Two earners or multiple jobs. If you have a
working spouse or more than one job, figure the
total number of allowances you are entitled to claim
on all jobs using worksheets from only one Form
W-4. Your withholding usually will be most accurate
when all allowances are claimed on the Form W-4
for the highest paying job and zero allowances are
claimed on the others. See Pub. 505 for details.
Nonresident alien. ...
This document is Form 4868, which allows taxpayers to request an automatic extension of time to file their U.S. individual income tax return. There are three ways to request the extension: 1) filing the form electronically and paying all or part of the estimated tax due, 2) filing the form electronically using IRS e-file software or a tax professional, or 3) filing a paper copy of the form. The form provides an extension of 6 months to file individual income tax returns, with exceptions for taxpayers living outside the country.
This document is a questionnaire for non-resident, non-filer taxpayers seeking to use streamlined filing compliance procedures. It asks about the taxpayer's residency status, financial accounts and entities held abroad, tax advisors, previous tax filings, current audits or investigations, potential refund claims, and other tax positions. The taxpayer must sign under penalty of perjury that their answers are true, correct and complete.
This document summarizes an application for employment. It contains sections for general information about the applicant, the position being applied for, education and training history, work experience, and a signature agreeing to the information provided. The applicant is providing all necessary details for a potential employer to evaluate their application.
Young Professionals & Entrepreneurs Blog - InfographicsDillon Wright
Collection of 2015-2016 infographics for the Young Professionals & Entrepreneurs Blog published by Dillon Wright at www.wrightaccountingcpa.com and www.wrightaccountingblog.com
The document provides instructions for completing Form W-4 to determine federal income tax withholding. It explains that Form W-4 allows employees to claim withholding allowances to determine the appropriate amount withheld from their paychecks. It includes a worksheet to calculate the number of allowances based on filing status, deductions, credits, and other individual situations. It also addresses situations for married couples with two incomes or more than one job.
Form W-4 provides instructions for employees to determine the appropriate number of withholding allowances to claim on their W-4 form so that their employer can withhold the correct amount of federal income tax. It includes worksheets to calculate allowances based on filing status, deductions, credits, and earnings from multiple jobs. The document provides guidance on exemptions from withholding and adjusting withholding throughout the year if personal circumstances change.
Form W-4 provides instructions for employees to determine the appropriate number of withholding allowances to claim on their W-4 form so that their employer can withhold the correct amount of federal income tax. It includes worksheets to calculate allowances based on filing status, deductions, credits, and earnings from multiple jobs. The document provides guidance on exemptions from withholding and adjusting withholding throughout the year if personal circumstances change.
Have you found that you made an error on your federal tax return? If so, you may need to file an amended return. Here are ten tips that can help you file.
This document provides filing instructions for mailing in a 2006 federal tax return. It includes:
- What to include with the return - the signed Form 1040 and copies of Forms W-2.
- Where to mail the return - the Internal Revenue Service Center in Austin, TX by April 17, 2007.
- What to keep for records - a copy of the return and these filing instructions.
This document is an application for enrollment to practice before the Internal Revenue Service. It requests information such as the applicant's name, address, date of birth, tax filing history, and questions regarding past conduct and eligibility. The instructions provide details on completing and submitting the application, as well as information about the enrollment process and requirements. Applicants may be limited in scope of practice depending on the basis for their eligibility such as former IRS employment. A former IRS employee applicant must demonstrate 5 years of qualifying experience interpreting tax code.
The document is an application form for individuals seeking enrollment to practice before the Internal Revenue Service (IRS). It requests information such as the applicant's name, address, date of birth, social security number, and tax filing history. The form also asks if the applicant has ever been sanctioned or investigated by a professional or government body. Applicants must sign to confirm the accuracy of the information provided and authorize an investigation into their application.
Form W-4 is used by employees to determine the appropriate number of withholding allowances to claim on their W-4. It contains worksheets to help calculate allowances based on filing status, deductions, credits, and other income. The number of allowances determines how much federal income tax is withheld from paychecks. The form and instructions provide guidance on filing requirements and withholding exemptions for various personal situations.
Similar to Request for Innocent Spouse Relief (20)
Bob and Martha receive Social Security and rental income totaling $3,775. If Bob were to pass away, Martha's Social Security would increase to $1,550 but rental income would remain $1,300, reducing their total joint income by $925 to $2,850.
This document discusses extenuating circumstances that may impact a home equity conversion mortgage (HECM) financial assessment. It lists loss of income due to death, divorce, unemployment, reduced work hours, or a health emergency as potential circumstances. It also mentions an increase in financial obligations from medical treatment or hospitalization as another circumstance that could affect the assessment.
This document is a reply brief for petitioners in a case before the Supreme Court regarding Michigan's bans on same-sex marriage. It argues that the marriage bans violate principles of equal protection and liberty guaranteed by the Fourteenth Amendment. It asserts that the bans inflict substantial harms by denying same-sex couples access to marriage and the protections it provides. It also contends that excluding same-sex couples from marriage denies them equal dignity. The brief maintains that while states generally regulate marriage, this authority is limited by constitutional rights, and the bans here exceed those limits.
This document summarizes Form 8332, which allows a custodial parent to release their claim to an exemption for their child so that the noncustodial parent can claim the exemption. It provides instructions for the custodial parent to release the exemption for the current year (Part I), future years (Part II), or revoke a previous release for future years (Part III). Key details include defining custodial and noncustodial parents, the special rule for divorced/separated parents that allows the noncustodial parent to claim the exemption if certain conditions are met, and specifics on which pages of a pre-2009 divorce decree can substitute for using the form.
This document contains an NMLS number, which is used to identify licensed mortgage loan originators. The specific number provided is 145824. No other context or details are included in the document beyond this NMLS identification number.
This document appears to be a survey and ranking of RIAs (Registered Investment Advisors) with over $1 billion in assets under management. It lists 88 RIAs, providing information such as their location, total assets, growth rates of assets and clients, and assets per client. The top RIA according to total assets is Hall Capital Partners from San Francisco with $27.6 billion in assets.
This worksheet is designed to be used by persons contemplating a divorce. It may
also be used by your attorney. Completing this form before your initial interview with your
attorney may save you valuable time and money
This document discusses various methods that some individuals use to hide assets and income during a divorce proceeding to avoid equitable distribution of marital property. Some of the methods mentioned include underreporting income by falsifying business records and expenses, transferring assets to friends, taking cash withdrawals, and hiding true compensation through deferred income or installment sales. The document cautions divorcing parties to thoroughly examine tax returns, lifestyles, expenses, and financial records for signs of hidden assets and income.
The document is a magazine focused on divorce that contains articles on coping with divorce, the divorce process, finances during divorce, children and divorce, and health and well-being. The lead article discusses taking control of your life during a crisis by identifying the next right action to take rather than reacting immediately. It argues crises represent turning points that require a process to navigate rather than viewing them as disasters. The magazine also contains contact information for related resources and advertisements.
The document describes a 3-day international symposium hosted in May 2014 titled "Divorce: What's Love Got to Do With It?" which was funded by the Fetzer Institute to explore how the concepts of love, forgiveness, and compassion are relevant to collaborative family law practice. The author notes that while these concepts are implicitly part of collaborative work, the goal of the symposium was to have an open dialogue about bringing these concepts to the forefront. Over 50 participants including collaborative professionals and those outside the field gathered to generate new ideas about how these concepts could impact the future of family law.
This document provides instructions for requesting a reduction in Medicare premiums due to a life-changing event that has reduced income. It allows reporting of reduced income from either the current or previous tax year. Key details include choosing a qualifying life event, entering adjusted gross income and tax filing status for the selected year, and providing documentation of income and the event. Estimates for an even lower income in the following year can also be provided.
The document discusses the various phases and considerations of divorce. It begins by outlining the three phases of divorce: thinking of divorce, moving forward with divorce, and being recently divorced. It then provides detailed advice and factors to consider in each phase, including reconciling, the emotional and financial impacts, custody, selecting an attorney, property division, telling children, and executing the final divorce agreement. The overall document serves as a comprehensive guide to navigating the divorce process from initial thoughts through the aftermath.
The document is a presentation about reverse mortgages developed by the National Reverse Mortgage Lenders Association for educational purposes. It discusses what a reverse mortgage is, how it works, recent changes that make it safer and more affordable, and how people are using reverse mortgages to supplement retirement income, pay off debts, defer social security, and afford longer retirements. The presentation aims to help homeowners determine if a reverse mortgage could fit into their retirement plans.
The IRS ruling provides clarity on tax treatment of same-sex marriages for federal purposes. Same-sex couples married as of December 31, 2013 must file federal taxes jointly or separately for 2013 onward. They may amend 2010-2012 returns to file jointly if beneficial. However, filing jointly may increase taxes due to differences in tax brackets and limitations for married couples. Additionally, state tax filing status varies depending on state marriage recognition laws. Planning is needed to navigate federal and state tax implications.
This document provides an overview of important financial considerations for divorcing couples, including dividing assets, financial planning, financing homes, qualified domestic relations orders, social security benefits, alimony, and insurance. It covers topics spouses need to address when ending their marriage to separate their finances and plan for the future.
This document provides information about social security benefits eligibility and calculations. It outlines the requirements to qualify for retired worker benefits at age 62, divorced spouse benefits if divorced for at least two years, and spousal benefits if married for at least one year. It also details eligibility for widow/surviving divorced spouse benefits at age 60, and lists the full retirement ages for beneficiaries based on their year of birth. Reduction percentages are shown for those claiming benefits before full retirement age.
This document provides an overview and copyright information for the book "50 Ways to Flourish After Divorce" by Patti Handy. It notes that Patti Handy is not a licensed therapist or investment advisor and the book is not a substitute for professional advice. It encourages readers to visit the author's website for a free e-book on financial healing after divorce. The document contains a dedication and thanks to family and friends for their support. It then lists the first 10 of 50 suggestions for ways to flourish after divorce, including leaning on family and friends, exercising, getting massages, praying, and volunteering.
The document discusses divorce lending services provided by Right Start Mortgage Inc. It addresses questions about whether a client wants to stay in the marital home or purchase a new one after divorce. It also discusses how the company's divorce lending experts can provide home loan information and guidance on achievable housing strategies prior to finalizing divorce agreements. The experts aim to help families stay in their current home after divorce and provide divorced clients with home loans to fund agreed-upon housing solutions. Their services are available at no charge to attorneys and other professionals involved in divorce cases.
This document is an excerpt from a book on post-divorce parenting strategies written by Rosalind Sedacca. It discusses several challenges that divorced parents may face, including co-parenting, conflicting lifestyles between parents, and dealing with acting out behaviors from children of divorce. The author provides advice and suggestions for addressing these issues in a cooperative manner focused on the children's well-being.
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Request for Innocent Spouse Relief
1. Form 8857(Rev. January 2014)
Department of the Treasury
Internal Revenue Service (99)
Request for Innocent Spouse Relief
▶ Information about Form 8857 and its separate instructions is at www.irs.gov/form8857.
OMB No. 1545-1596
Important things you should know
• Do not file this form with your tax return. See Where To File in the instructions.
• Review and follow the instructions to complete this form. Instructions can be obtained at www.irs.gov/form8857 or by calling
1-800-TAX-FORM (1-800-829-3676).
• While your request is being considered, the IRS generally cannot collect any tax from you for the year(s) you request relief.
However, filing this form extends the amount of time the IRS has to collect the tax you owe, if any, for those years.
• The IRS is required by law to notify the person on line 5 that you requested this relief. That person will have the opportunity to
participate in the process by completing a questionnaire about the tax years you enter on line 3. This will be done before the IRS
issues preliminary and final determination letters.
• The IRS will not disclose the following information: your current name, address, phone numbers, or employer.
Part I Should you file this form?
Generally, both you and your spouse are responsible, jointly and individually, for paying any tax, interest, or penalties from your joint
return. If you believe your current or former spouse should be solely responsible for an erroneous item or an underpayment of tax from
your joint tax return, you may be eligible for innocent spouse relief.
Innocent spouse relief may also be available if you were a resident of a community property state (see list of community property
states in the instructions) and did not file a joint federal income tax return and you believe you should not be held responsible for the
tax attributable to an item of community income.
1 Do either of the paragraphs above describe your situation?
Yes. You should file this Form 8857. Go to question 2.
No. Do not file this Form 8857, but go to question 2 to see if you need to file a different form.
2 Did the IRS take your share of a joint refund from any tax year to pay any of the following past-due debt(s) owed ONLY by your
spouse? • Child support • Spousal support • Student loan (or other federal nontax debt) • Federal or state taxes
Yes. You may be able to get back your share of the refund. See Form 8379, Injured Spouse Allocation, and the instructions to that
form. Go to question 3 if you answered "Yes" to question 1.
No. Go to question 3 if you answered "Yes" to question 1. If you answered "No" to question 1, do not file this form.
3 If you determine you should file this form, enter each tax year you want innocent spouse relief. It is important to enter the
correct year. For example, if the IRS used your 2011 income tax refund to pay a 2009 joint tax liability, enter tax year 2009, not tax
year 2011.
Tax Year Tax Year Tax Year
Tax Year Tax Year Tax Year
Part II Tell us about yourself and your spouse for the tax years you want relief
4 Your current name (see instructions) Your social security number
Address where you wish to be contacted. If this is a change of address, see instructions.
Number and street or P.O. box Apt. no. County
City, town or post office, state, and ZIP code. If a foreign address, see instructions. Best or safest daytime phone
number (between 6 a.m. and 5
p.m. Eastern Time)
5 Who was your spouse for the tax years you want relief? File a separate Form 8857 for tax years involving different spouses or
former spouses.
That person’s current name Social security number (if known)
Current home address (number and street) (if known). If a P.O. box, see instructions. Apt. no.
City, town or post office, state, and ZIP code. If a foreign address, see instructions. Daytime phone number (between
6 a.m. and 5 p.m. Eastern Time)
For Privacy Act and Paperwork Reduction Act Notice, see instructions. Cat. No. 24647V Form 8857 (Rev. 1-2014)
2. Form 8857 (Rev. 1-2014) Page 2
Note. If you need more room to write your answer for any question, attach more pages. Be sure to write your name and social security
number on the top of all pages you attach.
Part II Tell us about yourself and your spouse for the tax years you want relief (Continued)
6 What is the current marital status between you and the person on line 5?
Married and still living together
Married and living apart since
MM DD YYYY
Widowed since
MM DD YYYY
Attach a photocopy of the death certificate and will (if one exists).
Legally separated since
MM DD YYYY
Attach a photocopy of your entire separation agreement.
Divorced since
MM DD YYYY
Attach a photocopy of your entire divorce decree.
Note. A divorce decree stating that your former spouse must pay all taxes does not necessarily mean you qualify for relief.
7 What was the highest level of education you had completed when the return(s) were filed? If the answers are not the same for all
tax years, explain.
Did not complete high school
High school diploma or equivalent
Some college
College degree or higher. List any degrees you have ▶
List any college-level business or tax-related courses you completed ▶
Explain ▶
8 Were you or other members of your family a victim of spousal abuse or domestic violence, or suffering the effects of such
abuse during any of the tax years you want relief or when any of the returns were filed for those years?
Yes. If you want the IRS to consider this information in making its determination, complete Part V of this form in addition to other
parts of the form. First read the instructions for Part V, to understand how the IRS will proceed with evaluating your claim for relief
in these circumstances.
If you checked “Yes” above, we will put a note on your separate account. This will enable us to respond appropriately and be
sensitive to your situation. We will remove the note from your account if you request it (as explained in the instructions).
If you do not want us to put a note on your account, check here . . . . . . . . . . . . . . . . . . . ▶
No. Complete the other parts of this form except for Part V.
9 When any of the returns listed on line 3 were filed, did you have a mental or physical health problem or do you have a mental
or physical health problem now? If the answers are not the same for all tax years, explain below.
Yes. Attach a statement to explain the problem and when it started. Provide photocopies of any documentation, such as
medical bills or a doctor’s report or letter.
No.
Explain ▶
10 Is there any information you are afraid to provide on this form, but are willing to discuss?
Yes No
Part III Tell us if and how you were involved with finances and preparing returns for those tax years
11 Did you agree to file a joint return? Yes No
Explain why or why not ▶
12 Did you sign the joint return? See instructions. Yes No
Explain why or why not ▶
Form 8857 (Rev. 1-2014)
3. Form 8857 (Rev. 1-2014) Page 3
Note. If you need more room to write your answer for any question, attach more pages. Be sure to write your name and social security
number on the top of all pages you attach.
Part III Tell us if and how you were involved with finances and preparing returns for those tax years (Continued)
13 What was your involvement with preparing the returns? Check all that apply and explain, if necessary. If the answers are not the
same for all tax years, explain.
You were not involved in preparing the returns.
You filled out or helped fill out the returns.
You gathered receipts and cancelled checks.
You gave tax documents (such as Forms W-2, 1099, etc.) for the preparation of the returns.
You reviewed the returns before they were filed.
You did not review the returns before they were filed. Explain below why you did not review the returns.
You did not know a joint return was filed.
Other ▶
Explain how you were involved ▶
14 When the returns were filed, what did you know about any incorrect or missing information? Check all that apply and explain, if
necessary. If the answers are not the same for all tax years, explain below.
You knew something was incorrect or missing, but you said nothing. Explain below.
You knew something was incorrect or missing and asked about it. Explain below.
You did not know anything was incorrect or missing.
Not applicable. There was no incorrect or missing information.
Explain ▶
15 When any of the returns were filed, what did you know about the income of the person on line 5? Check all that apply and
explain, if necessary. If the answers are not the same for all tax years, explain.
You knew that the person on line 5 had income.
List each type of income on the lines provided below. (Examples are wages, social security, gambling winnings, or self-
employment business income.) Enter each tax year and the amount of income for each type you listed. If you do not know any
details, enter “I don’t know.”
You knew that the person on line 5 was self-employed and you helped with the books and records.
You knew that the person on line 5 was self-employed and you did not help with the books and records.
You knew that the person on line 5 had no income.
You did not know whether the person on line 5 had income.
Explain why you did not know whether the person on line 5 had income ▶
16 When the returns were filed, did you know if the returns showed a balance due to the IRS for those tax years? If the answers
are not the same for all tax years, explain.
Yes. Explain when and how you thought the amount of tax reported on the return would be paid ▶
No. Explain why you did not know the return showed a balance due. ▶
Not applicable. There was no balance due on the return.
17 When any of the returns were filed, were you having financial problems (for example, bankruptcy or bills you could not pay)? If the
answers are not the same for all tax years, explain.
Yes. Explain ▶
No.
Did not know. Explain ▶
Form 8857 (Rev. 1-2014)
4. Form 8857 (Rev. 1-2014) Page 4
Note. If you need more room to write your answer for any question, attach more pages. Be sure to write your name and social security
number on the top of all pages you attach.
Part III Tell us if and how you were involved with finances and preparing returns for those tax years (Continued)
18 For the years you want relief, how were you involved in the household finances? Check all that apply. If the answers are not the
same for all tax years, explain.
You were not involved in handling money for the household. Explain below.
You knew the person on line 5 had separate accounts.
You had joint accounts with the person on line 5, but you had limited use of them or did not use them. Explain below.
You used joint accounts with the person on line 5. You made deposits, paid bills, balanced the checkbook, or reviewed the
monthly bank statements.
You made decisions about how money was spent. For example, you paid bills or made decisions about household purchases.
Other ▶
Explain anything else you want to tell us about your household finances ▶
19 Did you (or the person on line 5) incur any large expenses, such as trips, home improvements, or private schooling, or make
any large purchases, such as automobiles, appliances, or jewelry, during any of the years you want relief or any later years?
Yes. Describe (a) the types and amounts of the expenses and purchases and (b) the years they were incurred or made.
No.
20 Has the person on line 5 ever transferred assets (money or property) to you? (Property includes real estate, stocks, bonds, or
other property that you own or possess now or possessed in the past.) See instructions.
Yes. List the assets, the dates they were transferred, and their fair market values on the dates transferred. If the property was
secured by any debt (such as a mortgage on real estate), explain who was responsible for making payments on the debt, how much
was owed on the debt at the time of transfer and whether the debt has been satisfied. Explain why the assets were transferred to you.
If you no longer possess or own the assets, explain what happened with the assets.
No.
Part IV Tell us about your current financial situation
21 Tell us about your assets. Your assets are your money and property. Property includes real estate, motor vehicles, stocks, bonds,
and other property that you own. In the table below, list the amount of cash you have on hand and in your bank accounts. Also list
each item of property, the fair market value (as defined in the instructions) of each item, and the balance of any outstanding loans you
used to acquire each item. Do not list any money or property you listed on line 20.
Description of Assets Fair Market Value
Balance of Any Outstanding Loans
You Used To Acquire the Asset
Form 8857 (Rev. 1-2014)
5. Form 8857 (Rev. 1-2014) Page 5
Note. If you need more room to write your answer for any question, attach more pages. Be sure to write your name and social security
number on the top of all pages you attach.
Part IV Tell us about your current financial situation (Continued)
22 How many people are currently in your household, including yourself? Adults Children
23 Tell us your current average monthly income and expenses for your entire household.
Monthly Income — If family or friends are helping to support you, include the amount of support as gifts below. Amount
Gifts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Wages (Gross pay) . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pensions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Unemployment . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Social security . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Government assistance, such as housing, food stamps, grants . . . . . . . . . . . . . .
Alimony . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Child support . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Self-employment business income . . . . . . . . . . . . . . . . . . . . . .
Rental income . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Interest and dividends . . . . . . . . . . . . . . . . . . . . . . . . . .
Other income, such as disability payments, gambling winnings, etc. List each type below:
Type
Type
Type
Total Monthly Income
Monthly Expenses — Enter all expenses, including expenses paid with income from gifts. Amount
Food and Personal Care:
Food . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Housekeeping supplies . . . . . . . . . . . . . . . . . . . . . . . . .
Clothing and clothing services . . . . . . . . . . . . . . . . . . . . . . .
Personal care products and services . . . . . . . . . . . . . . . . . . . . .
Transportation:
Auto loan/lease payment, gas, insurance, licenses, parking, maintenance, etc. . . . . . . . .
Public transportation . . . . . . . . . . . . . . . . . . . . . . . . . .
Housing and Utilities:
Rent or mortgage . . . . . . . . . . . . . . . . . . . . . . . . . . .
Real estate taxes and insurance . . . . . . . . . . . . . . . . . . . . . .
Electric, oil, gas, water, trash, etc. . . . . . . . . . . . . . . . . . . . . .
Telephone and cell phone . . . . . . . . . . . . . . . . . . . . . . . .
Cable and Internet . . . . . . . . . . . . . . . . . . . . . . . . . .
Medical:
Health insurance premiums . . . . . . . . . . . . . . . . . . . . . . . .
Out-of-pocket expenses . . . . . . . . . . . . . . . . . . . . . . . .
Other:
Child and dependent care . . . . . . . . . . . . . . . . . . . . . . . .
Caregiver expenses . . . . . . . . . . . . . . . . . . . . . . . . . .
Income tax withholding (federal, state, and local) . . . . . . . . . . . . . . . . .
Estimated tax payments . . . . . . . . . . . . . . . . . . . . . . . . .
Term life insurance premiums . . . . . . . . . . . . . . . . . . . . . . .
Retirement contributions (employer required) . . . . . . . . . . . . . . . . . .
Retirement contributions (voluntary) . . . . . . . . . . . . . . . . . . . . .
Union dues . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Unpaid state and local taxes (minimum payment) . . . . . . . . . . . . . . . . .
Student loans (minimum payment) . . . . . . . . . . . . . . . . . . . . .
Court-ordered debt payments (for example, court- or agency-ordered child support, alimony and
garnishments). List each type below:
Type
Type
Type
Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total Monthly Expenses
Form 8857 (Rev. 1-2014)
6. Form 8857 (Rev. 1-2014) Page 6
Note. If you need more room to write your answer for any question, attach more pages. Be sure to write your name and social security
number on the top of all pages you attach.
Part V Complete this part if you were (or are now) a victim of domestic violence or spousal abuse
As stated in line 8, providing this additional information is not mandatory but may strengthen your request. Additionally, if you prefer to provide this
information orally, check the "Yes" box on line 10.
If you were (or are now) a victim of domestic violence or spousal abuse by the person on line 5, the IRS will consider the information you provide in
this part to determine whether to grant innocent spouse relief. However, the IRS is required by law to notify the person on line 5 that you requested
this relief. There are no exceptions to this rule. That person will have the opportunity to participate in the process by completing a questionnaire about
the tax years you entered on line 3. This will be done before the IRS issues preliminary and final determination letters. However, the IRS is also
required by law to keep all the personal identifying information (such as current names, addresses, and employment-related information) of both you
and the person on line 5 confidential. This means that the IRS cannot disclose one person's information to the other person. If the IRS does not grant
you relief and you choose to petition the Tax Court, your personal identifying information is available, unless you ask the Tax Court to withhold it.
The person on line 5 will receive a questionnaire about the tax years you entered on line 3. Except for your current name, address, phone numbers,
and employer, this form and any attachments could be disclosed to the person on line 5. If you have any privacy concerns, see instructions.
The IRS understands and is sensitive to the effects of domestic violence and spousal abuse, and encourages victims of domestic violence to call 911
if they are in immediate danger. If you have concerns about your safety, please consider contacting the 24-Hour (Confidential) National Domestic
Violence Hotline at 1-800-799-SAFE (7233), or 1-800-787-3224 (TTY), or 1-855-812-1001 (Video Phone Only for Deaf Callers) before you file this form.
A representative from the IRS may call you to gather more information and discuss your request. Be sure you enter your correct contact information
on line 4.
24a During any of the tax years for which you are seeking relief or when any of the returns were filed for those years, did the person on line 5 do
any of the following? Check all that apply. (Note. If this does not apply to you, skip lines 24a, b, and c, and complete lines 25 through 29.)
Physically harm or threaten you, your children, or other members of your family.
Sexually abuse you, your children, or other members of your family.
Make you afraid to disagree with him/her.
Criticize or insult you or frequently put you down.
Withhold money for food, clothing, or other basic needs.
Make most or all the decisions for you, including financial decisions.
Restrict or control who you could see or talk to or where you could go.
Isolate you or keep you from contacting your family members and/or friends.
Cause you to fear for your safety in any other way.
Stalk you, your children, or other members of your family.
Abuse alcohol or drugs.
b Describe the abuse you experienced, including approximately when it began and how it may have affected you, your children, or
other members of your family. Explain how this abuse affected your ability to question the reporting of items on your tax return or
the payment of the tax due on your return.
c Attach photocopies of any documentation you have, such as:
• Protection and/or restraining order.
• Police reports.
• Medical records.
• Doctor's report or letter.
• Injury photographs.
• A statement from someone who was aware of or witnessed the
abuse or the results of the abuse (notarized if possible).
• Any other documentation you may have.
25 Are you afraid of the person listed on line 5?
Yes No
26 Does the person listed on line 5 pose a danger to you, your children, or other members of your family?
Yes No
27 Were the police, sheriff, or other law enforcement ever called?
Yes No
28 Was the person listed on line 5 charged or arrested for abusing you, your children, or other members of your family?
Yes. Provide details below.
No
29 Have you sought help from a local domestic violence program?
Yes. Provide details below.
No
Form 8857 (Rev. 1-2014)
7. Form 8857 (Rev. 1-2014) Page 7
Note. If you need more room to write your answer for any question, attach more pages. Be sure to write your name and social security
number on the top of all pages you attach.
Part VI Additional Information
30 Please provide any other information you want us to consider in determining whether it would be unfair to hold you liable for
the tax.
Part VII Tell us if you would like a refund
31 By checking this box and signing this form, you are indicating that you would like a refund if you qualify for relief and if you
already paid the tax. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Caution
By signing this form, you understand that, by law, we must contact the person on line 5. See instructions for details.
Sign
Here
Keep a copy
for your
records.
Under penalties of perjury, I declare that I have examined this form and any accompanying schedules and statements, and to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
▲
Your signature Date
Paid
Preparer
Use Only
Print/Type preparer’s name Preparer's signature Date
Check if
self-employed
PTIN
Firm’s name ▶
Firm's address ▶
Firm's EIN ▶
Phone no.
Form 8857 (Rev. 1-2014)