A

Actual knowledge

Innocent spouse relief, Actual Knowledge or Reason To Know

Relief by separation of liability, Actual Knowledge

Allocating the understatement of tax, how to, How To Allocate the Understatement of Tax

Assistance (see Tax help)

B

Burden of proof, separation of liability, Burden of proof.

C

Comments on publication, Comments and suggestions.

Community property law, relief from liability arising from, Community Property Laws

Community property laws, Community Property Laws

D

Decedent, Form 8857 filed by or on behalf of a decedent.

Domestic abuse (separation of liability), Domestic abuse exception.

E

Equitable relief., Equitable Relief

Erroneous items, Erroneous Items

Executors (see Decedent)

F

Flowcharts, Flowcharts

Form 12510, How To Request Relief

Form 8857

Filled-in example, Filled-in Form 8857

For decedent, Form 8857 filed by or on behalf of a decedent.

Tax Court review, Tax Court Review of Request

When to file, When to file Form 8857.

Free tax services, How To Get Tax Help

H

Help (see Tax help)

How to request relief, How To Request Relief

I

Indications of unfairness

Innocent spouse relief, Indications of Unfairness for Innocent Spouse Relief

Injured spouse relief,

Innocent spouse relief, Innocent Spouse Relief

J

Joint and several liability,

M

More information (see Tax help)

P

Partial relief, innocent spouse relief, Partial relief when portion of erroneous item is unknown.

Publications (see Tax help)

Q

Questions & Answers, Questions & Answers

R

Reason to know, Actual Knowledge or Reason To Know

Refunds, Refunds

Relief by separation of liability, Relief by Separation of Liability

S

Separation of liability, relief by, Relief by Separation of Liability

Spousal notification, IRS spousal notification.

Suggestions for publication, Comments and suggestions.

T

Tax Court review, Tax Court Review of Request

Tax help, How To Get Tax Help

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Transferee liability, Transferee liability not affected by innocent spouse relief provisions.

Transfers of property to avoid tax, Transfers of Property To Avoid Tax

TTY/TDD information, How To Get Tax Help

U

Underpayment of tax, Equitable Relief

Understatement of tax

Definition, Understatement of Tax

How to allocate, How To Allocate the Understatement of Tax

United States Tax Court, Tax Court Review of Request

W

When to file Form 8857, When to file Form 8857.

Worksheet A, instructions for, Instructions for Completing Worksheet A