CT-8857: Request for Innocent Spouse Relief (Revision 2024-12)
Connecticut · Connecticut DRS · Used for tax years 2024
Form CT-8857 is used to request innocent spouse relief, separation of liability, or equitable relief from Connecticut income tax liability. It collects information about the tax years involved, your spouse, and the circumstances supporting your request.
Who files this form
Use Form CT-8857 to request relief from Connecticut income tax, related penalties, and interest that you believe only your spouse or former spouse should owe. You must have filed a joint return for each year for which you request relief. DRS decides whether you qualify.
The form covers three types of relief:
- Separation of liability: For an understatement of tax if your spouse has died, you are divorced or legally separated, or you have lived apart throughout the 12 months before filing.
- Innocent spouse relief: For an understatement caused by your spouse’s erroneous items, if you meet the knowledge and fairness requirements described in the form.
- Equitable relief: For an underpayment or an understatement that does not qualify for the other types of relief.
Do not use this form to recover your share of a joint overpayment applied, or expected to be applied, to your spouse’s past-due debt, such as child support. Use Form CT-8379, Nonobligated Spouse Claim, instead.
What you'll need
Gather the information and attachments that apply to your request:
- Identifying information: Your current name, Social Security Number (SSN), address, and daytime phone number; the tax years involved; and your spouse’s current name and SSN. Provide your spouse’s current address and daytime phone number if known.
- A statement explaining why you qualify: Include your name and SSN. Provide a separate statement for each tax year and identify the relief requested for that year.
- Details supporting the relief: For separation of liability, show the total understatement and explain which items belong to each spouse. For innocent spouse relief, describe the erroneous items, amounts, what you knew, and why holding you liable would be unfair. For equitable relief, explain why holding you liable would be unfair.
- IRS relief documents, if applicable: If the IRS approved or denied your federal request, include its final determination notice. If the request is pending, send the notice as soon as it is issued. A copy of the information submitted to the IRS may help processing.
- Questionnaire information, when required: Household income and expenses, assets and loans, and details about your involvement in the returns and household finances. Attach statements and photocopies supporting health problems or abuse if applicable, and a statement about large expenses or purchases if applicable.
How to file
- Read the instructions included with the form. Complete the form in blue or black ink.
- Follow the questions and routing directions for the relief you seek. In Part 6, Line 10 gives special submission directions if you applied for relief with the IRS. If you have not applied, complete Lines 11 through 25.
- Attach the required statements and supporting pages to the back of your request. Include your SSN at the top of every attachment and your name where requested.
- Sign and date Part 7. If a paid preparer completed the request, include the required preparer information and signature. Keep a copy for your records.
- Mail the form and supporting statement to:
Department of Revenue Services
Operations Division - Collections Unit
450 Columbus Blvd Ste 1
Hartford CT 06103-1837
Do not file Form CT-8857 with your tax return.
Common mistakes
- Sending it with your tax return. The form specifically says to file it separately.
- Skipping required questionnaire answers. Follow the Part 6 directions. Missing answers may cause denial or processing delays.
- Forgetting to sign and date Part 7. An unsigned or undated request is incomplete.
- Listing the wrong tax years on Line 1. Enter the years with the understatement or underpayment, not years whose refunds DRS used to pay that liability.
- Leaving attachments unidentified. Put your SSN at the top of all attachments. If answers differ by tax year, use the Page 5 explanation sheet and identify each question number.
- Using ink other than blue or black. Only blue or black ink is allowed.
Questions people ask
Can I request relief for more than one tax year on one form?
Yes. File one Form CT-8857, but include a separate statement for each year identifying the types of relief requested.
Will DRS notify my spouse or former spouse?
Yes. DRS must notify that person and allow them to provide information. DRS will not share your new name, address, employer information, phone number, or other information unrelated to deciding your request.
What is the difference between an underpayment and an understatement?
An underpayment is tax correctly shown on the return but not paid. An understatement is the difference between the tax DRS determines should have been shown and the amount actually shown. For an underpayment, you may request only equitable relief.
Does a divorce decree remove my responsibility for joint tax debt?
Generally, no. Both spouses remain jointly and individually responsible for tax on joint returns, even if a divorce decree assigns the debt to one former spouse.
Can separation of liability result in a refund?
No. Separation of liability applies only to amounts owed that have not been paid. DRS will not refund amounts already paid under this type of relief.