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                                                                     *67212211W*
               Illinois Department of Revenue

               IL-8857 Request for Innocent Spouse Relief

 Read this information first
 To request innocent spouse relief for your Illinois Individual Income Tax liability, you must file this form even if you filed federal Form 8857, 
 Request for Innocent Spouse Relief, with the Internal Revenue Service (IRS). You must file a separate Form IL-8857 and an Allocation of 
 Liability Worksheet for each year you are seeking innocent spouse relief.  
  
Step 1: Provide the following information 

  1                                                                   4                          –                                       –                                                                              
    Your name                                                               Your Social Security number 
 
  2                                                                   5 
    Your street address                                                     Your daytime telephone number
 
  3                                                                   6     For what tax year are you requesting tax liability relief?                                                                                     
    Your city, state, ZIP                                                   A separate IL-8857 is required for each year you are requesting relief.     
                                                                            Attach a copy of your federal and Illinois Income Tax returns, W-2 
                                                                            forms, and attachments for the year identified above. See instructions.

Step 2: Provide the following information about the person to whom you were married 

  7                                                                   10                         –                                       –                                                                              
    Name                                                                    Social Security number 
 
  8                                                                   11                                                                                                                                                 
    Street address                                                       Place of employment/address 
 
  9                                                                   
    City, state, ZIP                                                    

Step 3: Answer the following questions 

 12 Have you filed federal Form 8857 with the IRS for the tax year identified on Line 6
    prior to filing this request with us?                                                                                              Yes      No                                                                     
    If you answered “Yes,” you must attach a copy of that form, all documentation used in the  
    review, and any IRS determination.
     
13   Since the tax liability arose, did you or your spouse transfer any assets for which you did not
    receive full value in payment? See instructions.                                                                                   Yes      No                                                                     

14  a  Is this request for a tax year ending before August 13, 1999?                                                                   Yes      No 
    b  Did you pay the entire tax liability for that tax year prior to August 13, 1999? See instructions.                              Yes      No                                                                     
    If you answered “Yes” to both 14 a and b, answer questions 15 and 16. 
    Otherwise, skip to Step 4.

15   For the tax year that you are requesting relief, is there a difference between the total amount of tax 
    that should have been shown on the return and the amount of tax that was actually shown?                                           Yes      No                                                                     

16   Did you know that the tax was understated at the time you signed the joint return?                                                Yes      No 

Step 4: Explain your request

 17  Explain why you are not responsible for the tax liability for the tax year identified on Line 6. Attach additional sheets if needed. 

                                             This form is authorized as outlined under the Illinois Income Tax Act.  Disclosure of 
                                             this information is required.  Failure to provide information could result in a penalty.
       IL-8857 (R-12/21)                                             Printed by authority of the State of Illinois, web only, 1.                                                                          Page 1 of 4

                                                                                                   *67212212W*
        Step 5: Complete the Allocation of Liability Worksheet 
 18 Complete the Allocation of Liability Worksheet for the tax year you are requesting innocent spouse relief. 
    a Did you file a joint federal return before an assessment by the IRS?                                      Yes No
    b Did you file a joint Illinois return before an assessment by the Illinois Department of Revenue (IDOR)?   Yes No
You must read the instructions for Step 5 before completing the Allocation of Liability Worksheet. 

      Allocation of Liability Worksheet - Page 1
                                                                      Column A                     Column B         Column C
                                                                      Joint return                 Your portion     Your spouse's portion
 Allocate income items
 1   Wages, salaries, tips, etc.  
 2   Taxable interest 
 3   Ordinary dividends 
 4   Taxable refunds, credits, or offsets of state/local income tax 
 5   Alimony received 
 6   Business income or loss 
 7   Capital gain or loss 
 8   Other gains or losses 
 9   Taxable IRAs 
 10  Pensions and annuities  
 11  Rental real estate, royalties, partnerships, S corporations, 
      trusts, etc. 
 12  Farm income or loss 
 13  Unemployment compensation  
 14  Taxable Social Security benefits 
 15  Other income  
 16  Add Lines 1 through 15. Total income 
 Allocate deduction items 
 17  Educator expenses  
 18  Business expenses of reservists, performing
      artists, and fee-basis government officials 
 19  Health savings account deduction 
 20  Moving expenses for members of the Armed Forces 
 21  Deductible part of self-employment tax 
 22  Self-employed (SEP), SIMPLE, and qualified plans 
  23 Self-employed health insurance deduction 
 24  Penalty on early withdrawal of savings 
 25  Alimony paid 
 26  IRA deduction 
 27  Student loan interest deduction 
 28  RESERVED 
 29  Archer MSA deduction 
 30  Other adjustments 
 31  Add Lines 17 through 30. Total deductions 
 32  Subtract Line 31 from Line 16. Adjusted gross income 
 Allocate Illinois additions, subtractions, and income
 33  Federally tax-exempt interest and dividend income 
 34  Other additions from Schedule M 
 35  Add Lines 32 through 34. Total Illinois income 
 36  Federally-taxed Social Security and retirement income 
 37  Illinois Income Tax overpayment on fed. Form 1040, Sch.1, Line 1 
 38  Other subtractions from Schedule M 
 39  Add Lines 36 through 38. Total Illinois subtractions 
 40  Subtract Line 39 from Line 35. Illinois base income 
 41  Allocate income to Illinois. See instructions. 

      Page 2 of 4                                                                                                   IL-8857 (R-12/21)

                                                                              *67212213W*
       Allocation of Liability Worksheet - Page 2   

                                                                    Column A  Column B        Column C
                                                                Joint return  Your portion  Your spouse's portion
  42 Illinois income from Line 41                                                           
  Allocate Illinois exemptions and tax 
  43 Exemptions. See instructions.                                                          
  44 Subtract Line 43 from Line 42. Illinois net income 
      This amount cannot be less than zero.                                                                                                                                                                                                            
  45 Multiply Line 44 by the income tax rate. See  
      instructions. Illinois Income Tax                                                     
  46 Recapture of investment tax credits from Schedule 4255                                 
  47 Add Lines 45 and 46. Total Tax                                                         
  Allocate Illinois nonrefundable credits and other taxes 
  48 Income tax paid to another state from Schedule CR                                      
  49 Illinois Property Tax and K-12 education expense
      credit amount from Schedule ICR                                                       
  50 Credit from Schedule 1299-C                                                            
  51 Add Lines 48 through 50. Nonrefundable credits                                         
  52 Subtract Line 51 from Line 47                                                          
  53 Household employment tax                                                               
  54 Use tax on internet, mail order, out-of-state purchases                                
  55 Medical Cannabis Program Act and sale of assets 
      by gaming licensee surcharges                                                         
  56  Add Lines 52, 53, 54, and 55. Tax after nonrefundable
      credits and other taxes                                                               
  57 Total charitable donations from Schedule G                                             
  58 Add Line 56 and Line 57. Total liability                                               
  Correction of erroneous items 
  59 Erroneous items of income and deductions. List and
      identify on Page 4.                                                                   
  60 Corrections to exemption allowance                                                     
  61 Add Lines 59 and 60.                                                                   
  62 Multiply Line 61 by the income tax rate. See instructions.                             
  63 Erroneous credits. List and identify on Page 4.                                          
  64 Add Lines 62 and 63. Total corrections to tax                                            
  Penalties
  65  a  Late-filing penalty                                                                
      b  Late-payment for unpaid tax penalty                                                
      c  Late-payment for underpayment of estimated tax penalty                             
      d  Other (specify)                                                                    
  66 Add Lines 65a through 65d. Total penalties                                             
  67 Add Lines 58, 64, and 66. Total liability                                              
  Payments and refundable credit 
  68 Illinois Income Tax withheld                                                           
  69 Estimated tax payments                                                                 
  70 Pass-through withholding payments                                                      
  71 Pass-through entity tax credit                                                         
  72 Earned Income Credit from Schedule IL-E/EIC                                            
  73 Payments made with return                                                              
  74 Payments made after return was filed                                                   
  75 Add Lines 68 through 74. Total payments                                                
  76 Refunds received                                                                       
  77 Subtract Line 76 from Line 75. Net payments                                            
  Net overpayment or underpayment
  78 Subtract Line 77 from Line 67.                                                         
  79 Add Lines 64 and 66. Net overpayment or underpayment
      attributable to erroneous items                                                       
  80 Compare Lines 78 and 79. See instructions.                                             

         IL-8857 (R-12/21)                                                                                                                                                                                                                 Page 3 of 4

         Step 6: Complete the Erroneous Items Worksheet 
                                                                     *67212214W*

Complete the Erroneous Items Worksheet if you or your spouse reported erroneous items of income and deductions on Line 59 or erroneous 
credits on Line 63.

                                        Erroneous Items Worksheet

  Line 59: Erroneous income and deduction items
  List the corrections to your erroneous income and deduction items separately and identify each item. Enter corrections that decrease 
  your income as negative amounts. 

    Corrections to erroneous item  Identify your erroneous item

  a                                                                                                                                                                                                                                                

  b                 

  c                 

  d                 

  $                                Total corrections to erroneous income and deduction items. Enter this amount on Line 59.

  Line 63: Erroneous credit items
  List the corrections to your erroneous credit items separately and identify each item. Enter corrections that decrease the credits as a 
  negative amount.

    Corrections to erroneous item  Identify your erroneous item

  a                                                                                                                                                                                                                                                

  b                 

  c                 

  d                 

  $                                Total corrections to erroneous credit items. Enter this amount on Line 63.
   
Step 7: Sign below
Under penalties of perjury, I state that I have examined this form, and, to the best of my knowledge, it is true, correct, and complete. 

Your signature                                  Daytime phone number  Date

    Mail to:
    ILLINOIS DEPARTMENT OF REVENUE
    PROBLEMS RESOLUTION DIVISION
    PO BOX 19014
    SPRINGFIELD IL 62794-9014

    Page 4 of 4                                                                                                                                                                                                                  IL-8857 (R-12/21)
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