- 3 -
|
Injured and Innocent Spouse Relief
2008 and earlier, if you have already filed a joint Illinois return, any final determination of your federal or Illinois tax
and you receive liability that you received from the IRS, Illinois Department
a notice telling you that all or a portion of your refund is of Revenue, or a court of law, including any grant or denial of
being offset to satisfy an Illinois Department of Revenue tax innocent spouse relief, and
liability, you may request a refund of your portion of the any other supporting documentation you believe would assist
overpayment by filing form IL-1040-X, Amended Individual us in determining your eligibility.
Income Tax Return, showing your separate tax liability. When
Send your completed Form IL-8857, along with supporting
you file Form IL-1040-X, write “Injured Spouse” in red ink
documentation to
across the top of the front page and attach a copy of your
joint federal tax return, ILLINOIS DEPARTMENT OF REVENUE
W-2 and 1099 Forms, and PROBLEMS RESOLUTION DIVISION
U.S. Form 8379, if filed. P.O. BOX 19014
SPRINGFIELD, ILLINOIS 62794-9014.
a notice telling you that all or a portion of your refund
is being offset to another agency, you must contact that
agency for information on obtaining your portion of the
How do I get a refund if I am granted
refund. The notice you receive will tell you how to
contact the other agency. innocent spouse relief?
If you are due a refund, Form IL-8857 serves as your claim
for refund of any overpayment due you as a result of innocent
What is innocent spouse relief? spouse relief. You do not have to file any other forms to request a
Generally, spouses who file a joint return for a tax year are each refund.
responsible for paying the entire joint tax liability regardless of We will only issue a refund for a tax year if we receive your Form
which spouse earned the income. Innocent spouse relief is an IL-8857 within three years after the extended due date of your
exception to the general rule, and may allow one spouse to avoid original Form IL-1040, three years after the date you filed your
paying the joint liability when the other spouse is responsible original Form IL-1040, or one year after you paid the Illinois tax,
for failing to pay the tax shown due on a joint Illinois income whichever is latest.
tax return or for failing to report all of the tax due. You may be
entitled to innocent spouse relief when
you filed a joint return with your spouse for a tax year,
some liability shown on the return was not paid or some
liability was not reported, and
your separate payments (e.g., withholding from your wages)
plus your share of any joint payments equal or exceed the
liability you would owe if you had filed a separate income tax
return.
If we grant your request for innocent spouse relief,
you may not be relieved of the entire liability. You may be held
responsible for any tax, penalty, and interest on your separate
portion of the tax liability.
How do I apply for innocent spouse
relief?
You must complete a separate Form IL-8857, Request for
Innocent Spouse Relief, for each year you are requesting
relief. For each request, you must attach the following items, as
applicable
a copy of your original U.S. and Illinois income tax returns,
a copy of any amended U.S. and Illinois income tax returns,
a copy of U.S. Form 8857, Request for Innocent Spouse
Relief, if you requested relief from the IRS,
PUB-125 (R-01/2020, R-06/22 back page updated) Page 3 of 4
|