84: Application for Relief from Joint Income Tax Liability (2025)

Who files this form

Form 84 is for someone requesting relief from Massachusetts joint income tax liability as an innocent spouse.

You may be eligible if you believe your current or former spouse should be solely responsible for an erroneous item or underpayment of tax on your joint return. Generally, both spouses are responsible, jointly and individually, for tax, interest, and penalties from a joint return.

What you'll need

• A statement describing the facts and circumstances showing why you qualify for relief from liability for a substantial understatement of tax on a joint return.
• Documents or exhibits supporting your application.
• If you applied for federal innocent spouse relief: copies of U.S. Form 8857, supporting or related documents, the applicable federal tax returns, and the federal determination, if any.
• If you did not claim federal relief: a completed U.S. Form 8857.
• If you received a Notice of Intent to Assess (NIA): a copy of the NIA and, if requesting a conference, your written conference request.
• If you received a Notice of Assessment (NOA): a copy of the NOA and a completed Form ABT, Application for Abatement.
• If the preparer is representing you: Form M-2848, Power of Attorney.

How to file

Enter the tax years for which you want relief, your information, and your spouse’s information. Answer every questionnaire question, identify the reason and amount of relief requested, and sign and date the declaration.

Before assessment, if you received an NIA: Your application must be received within 30 days following issuance of the NIA. Mail Form 84, the NIA, and all attachments to the return address shown on the NIA. To request a conference, make the request within that same 30-day period and attach Form 84 to your written request.

After assessment, if you received an NOA: Complete all items on Form ABT and write “see attached Form 84” on line 6. Attach Form 84 and a copy of the NOA. You may request a hearing on Form ABT or separately in writing. Form ABT is available at mass.gov/dor.

Mail Form 84, Form ABT, and all attachments to:

Massachusetts Department of Revenue

PO Box 7058

Boston, MA 02204

Common mistakes

• Entering the refund year instead of the liability year. If DOR used your 2026 refund to pay a 2025 joint tax liability, enter tax year 2025, not 2026.
• Using names that differ from the joint return. Names should appear as they did on the return for the tax year in question.
• Leaving questionnaire questions unanswered. The form says to answer all questions.
• Including penalties and interest in the requested amounts. The amount fields for omitted income and deduction, exemption, credit, or basis claims exclude penalties and interest.
• Assuming filing stops collection. Filing Form 84 does not stop tax collection unless or until the application is approved.

Questions people ask

Will DOR tell my spouse that I applied?

Yes. DOR must notify the spouse named on the form and give that person an opportunity to participate by completing a questionnaire. DOR will share application information, attachments, and its decision, but will not disclose your address, phone numbers, or employer’s name.

Can I apply if I have not claimed federal innocent spouse relief?

The instructions say to attach a completed U.S. Form 8857 if federal relief was not claimed.

Will approval remove all of my joint tax liability?

Not necessarily. Relief applies only to the extent specified in DOR’s written determination. You remain jointly and individually liable for amounts not covered by relief. Your spouse remains liable for the entire tax determined to be due.

How will I learn the outcome?

DOR will issue a written notice of determination to you and will also share its decision with the other person who filed the joint return.

Official sources

• https://www.mass.gov/lists/dor-tax-forms-and-instructions