Connecticut Request for Innocent Spouse Relief

Request for Innocent Spouse Relief
Form CT-8857Form CT-8857

Department of Revenue Services
State of Connecticut
(Rev. 12/23)

Request for Innocent Spouse Relief

(And Separation of Liability and Equitable Relief)

Complete in blue or black ink only.
Do not file this form if:
• You did not file a joint return for the year(s) for which you are
requesting relief.
• All or part of your overpayment was, or is expected to be, applied
against your spouse’s past-due debt such as child support.
Instead, file Form CT‑8379, Nonobligated Spouse Claim, to
apply to have your share of the overpayment refunded to you.

Read instructions before completing this form.
Do not file Form CT‑8857 with your tax return.
Form CT‑8857 will not be considered complete if you have not
answered ALL questions in Part 6 and signed and dated the request
in Part 7 (see Page 4).
If you find that you need additional space to provide information
requested, use the explanation sheet on Page 5. Include your Social
Security Number (SSN) at the top of all additional sheets.

Do not file Form CT‑8857 with your tax return. Complete in blue or black ink only.
Part 1

See Spousal Notification in the Specific Instructions.

Your current name (See instructions.)

Your Social Security Number
__ __ __
__ __

Your current home address (number and street), apartment number, PO Box

Daytime telephone number

City, town, or post office

State

–

– __ __ __ __

– –

ZIP code

Check this box if you filed federal Form 8857.  Date you filed federal Form 8857: _____________________________________
MM

YYYY

Part 2
1. Enter the year(s) for which you are requesting relief from liability of Connecticut income tax:____________________________
2. Information about the spouse with whom you were married as of the end of the taxable year(s) listed on Line 1.
Nonrequesting spouse’s name

Social Security Number
__ __ __
__ __

–

Current home address (number and street), apartment number, PO box
City, town, or post office

State

– __ __ __ __

ZIP code

Daytime telephone number

– –

3. Do you have an understatement of tax (that is, the Department of Revenue Services (DRS) has determined there is
a difference between the tax shown on your return and the tax that should have been shown)?

 Yes. Go to Part 3.
 No. Go to Part 5.
Part 3 – Separation of Liability
4. Are you divorced from the nonrequesting spouse or has that person died?

 Yes. Go to Line 7.

 No. Go to Line 5.

5. Are you legally separated from the nonrequesting spouse?

 Yes. Go to Line 7.

 No. Go to Line 6.

6. Have you lived apart from the nonrequesting spouse at all times during the 12‑month period prior to filing this form?

 Yes. Go to Line 7.

 No. Go to Part 4.

7. If Line 4, 5, or 6 is Yes, you may request separation of liability by attaching a statement. See instructions.

Check here  and go to Part 4.

Part 4 – Innocent Spouse Relief
8. Is the understatement of tax due to the erroneous items of the nonrequesting spouse? See instructions.

 Yes. You may request innocent spouse relief by attaching a statement. See instructions. Go to Part 5.
 No. You may request equitable relief for the understatement of tax. Check Yes in Part 5.

Part 5 – Equitable Relief
9. Do you have an underpayment of tax (that is, tax properly shown on your return but not paid) or another tax liability
that qualifies for equitable relief? See instructions.

 Yes. You may request equitable relief by attaching a statement. See instructions.
 No. You cannot file this form unless Line 3 is Yes.

Continue to Part 6 on next page. Your request will not be properly completed unless you complete all Parts and sign and date on Page 4.

Visit us at portal.ct.gov/DRS for more information.

Your Social
Security Number

Part 6 - Questionnaire
You must answer all questions in this section for your request to be considered properly completed. If the answers to any
questions are not the same for all tax years, use the additional explanation sheet on Page 5 and attach it to your request.
10. Have you applied for Innocent Spouse Relief (Form 8857) with the Internal Revenue Service (IRS)?



 Yes  No

If Yes, what is the status of your application with the IRS?
Approved
Denied
Pending
If your application was Approved by the IRS, stop here, and submit a copy of this form and a copy of the final
determination notice from the IRS.
If your application was Denied by the IRS, stop here, and submit a copy of this form and a copy of the final
determination notice from the IRS.
If your application is Pending with the IRS, stop here, and submit a copy of this form. Send a copy of the final
determination notice from the IRS as soon as it is issued to you.
If No, complete Lines 11 through 25.
11. How were you involved with preparing the returns? Check all that apply and explain, if necessary.

 You filled out or helped fill out the returns.
 You gathered receipts and cancelled checks.
 You gave tax documents (such as Forms

 Other: Explain how you were involved: ___________________________________________________________________________

W‑2,
1099, etc.) to the person who prepared the returns.

 You reviewed the returns before they were signed.
 You did not review the returns before they were signed.
Explain below.

 You were not involved in preparing the returns.

_________________________________________________________________________________________________________________
12. Did you sign the return(s)?

 Yes.
 Yes, but it was signed under duress (threat of harm or other form of intimidation). See instructions.
 No. The signature was forged. See instructions.

13. When the returns were signed, did you know any amount was owed to the DRS for those tax years?

 Yes. Explain when and how you thought the amount of tax reported on the return would be paid: __________________

_____________________________________________________________________________________________________________________

 No.

14. When any of the returns were signed, did you have a mental or physical health problem or do you have a mental or
physical health problem now?

 Yes. Attach a statement to explain the problem and when it started. Provide photocopies of any documentation, such

 No.

as medical bills or a doctor’s report or letter.

15. When the returns were signed, what did you know about any incorrect or missing information? Check all that apply and
explain, if necessary.

 You knew something was incorrect or missing, but you said nothing.
 You knew something was incorrect or missing and asked about it.
 You did not know anything was incorrect or missing.

16. When any of the returns were signed, were you having financial problems (for example, bankruptcy or bills you could
not pay)?

 Yes. Explain: ____________________________________________________________________________________________________

_____________________________________________________________________________________________________________________

 No.
 Did not know.

Form CT-8857 (Rev. 12/23)

Page 2 of 8

Visit us at portal.ct.gov/DRS for more information.

Your Social
Security Number

17. When any of the returns were signed, what did you know about the income of the nonrequesting spouse? Check all that
apply and explain, if necessary.

 You knew the nonrequesting spouse had income.

List each type of income on a separate line. (Examples are wages, social security, gambling winnings, or self-employment
business income.) Enter each tax year and the amount of income for each type you listed. If you do not know any details,
enter “I don’t know.”
Type of income

Who paid it to that person

Tax Year 1

Tax Year 2

$ $ $

Tax Year 3

 You knew the nonrequesting spouse was self-employed and you helped with the books and records.
 You knew the nonrequesting spouse was self-employed and you did not help with the books and records.
 You knew the nonrequesting spouse had no income.
 You did not know if the nonrequesting spouse had income.

18. For the years you want relief, how were you involved in the household finances? Check all that apply.

 You knew the nonrequesting spouse had separate accounts.
 You had joint accounts but you had limited use of them or did not use them. Explain below.
 You had joint accounts and made deposits, paid bills, balanced the checkbook, or reviewed the monthly bank

 You made decisions about how money was spent. For example, you paid bills or made decisions about household

 You were not involved in handling money for the household.
 Other: Explain anything else you want to tell us about your household finances: __________________________________

_____________________________________________________________________________________________________________________

statements.
purchases.

19. Has the nonrequesting spouse ever transferred assets (money or property) to you? (Property includes real estate,
stocks, bonds, or other property that you own.) See instructions.

 Yes. List the assets, the dates they were transferred, and their fair market values on the dates transferred. Explain

_____________________________________________________________________________________________________________________

why the assets were transferred _____________________________________________________________________________________

 No.

20. Did you (or the nonrequesting spouse) incur any large expenses, such as trips, home improvements, or private schooling,
or make any large purchases, such as automobiles, appliances, or jewelry, during any of the years you want relief or any
later years?

 Yes. Attach a statement describing the types and amounts of the expenses and purchases and the years they were

 No.

incurred or made. Include your name and social security number (SSN) on the statement and attach it to the back of this form.

21. How many people currently live in your household.

Adults ________________ Children ______________

22. Were you a victim of spousal abuse or domestic violence during any of the tax years you want relief? If the answers
are not the same for all tax years, explain.

 Yes. Attach a statement to explain the situation and when it started. Provide photocopies of any documentation,

 No.

such as police reports, a restraining order, a doctor’s report or letter, or a notarized statement from someone who was
aware of the situation. Write your name and SSN on the top of all pages you attach.

Form CT-8857 (Rev. 12/23)

Page 3 of 8

Visit us at portal.ct.gov/DRS for more information.

Your Social
Security Number

23. What is your current average monthly income and expenses for your entire household. If family or friends are helping to
support you, include the amount of support as gifts under Monthly income. Under Monthly expenses, enter all expenses,
including expenses paid with income from gifts.

Monthly income

Gifts................................................................
Wages (Gross pay).........................................
Pensions.........................................................
Unemployment...............................................

Amount

Monthly expenses

Federal, state, and local taxes deducted
from your paycheck.......................................
Rent or mortgage..........................................
Utilities...........................................................

Social security................................................

Telephone......................................................

Government assistance, such as housing,
food stamps, grants........................................

Food..............................................................
Car expenses, payments, insurance, etc.

Alimony...........................................................

Medical expenses, including medical
insurance.......................................................

Child support..................................................
Self-employment business income.................
Rental income................................................
Interest and dividends....................................
Other income, such as disability payments,
gambling winnings, etc.
List the type below:
Type: ___________________________________
Type: ___________________________________

Amount

Life insurance................................................
Clothing.........................................................
Child care......................................................
Public transportation......................................
Other expenses, such as real estate taxes,
child support, etc.
List the type below:
Type: __________________________________

Type: ___________________________________

Type: __________________________________

Total................................................................

Total...............................................................

Type: __________________________________

24. Describe your assets (money and property). Property includes real estate, motor vehicles, stocks, bonds, and
other property that you own. Tell us the amount of cash you have on hand and in your bank accounts. Also give a
description of each item of property, the fair market value of each item, and the balance of any outstanding loans you
used to acquire each item. Do not list any money or property you listed on Line 23. If you need more room, attach
more pages. Write your name and SSN on the top of all pages you attach.

_____________________________________________________________________________________________________________________

25. Provide any other information you want us to consider in determining whether it would be unfair to hold you liable for
the tax. If you need more room, attach more pages. Write your name and SSN on the top of all pages you attach.

_____________________________________________________________________________________________________________________

Part 7 - Declaration/Signature
Declaration: I declare under penalty of law that I have examined this statement (including any accompanying schedules and statements) and, to the best of my knowledge
and belief, it is true, complete, and correct. I understand the penalty for willfully delivering a false statement to DRS is a fine of not more than $5,000, imprisonment for not
more than five years, or both. The declaration of a paid preparer other than the taxpayer is based on all information of which the preparer has any knowledge.

Sign Here
Keep a
copy of
this return
for your
records.

Your signature

Date

Paid preparer’s signature

Telephone number

Date

– –

Firm’s name, address, and ZIP code

Preparer’s PTIN

FEIN

Form CT-8857 (Rev. 12/23)

Page 4 of 8

Visit us at portal.ct.gov/DRS for more information.

Your Social
Security Number

If any of the answers to Questions 10 through 24 are not the same for all tax years identified in Part 2, Line 1, use this sheet
to explain why. Be sure to identify the question number for each answer and remember to attach this sheet to your request.

_____________________________________________________________________________________________________________________

Form CT-8857 (Rev. 12/23)

Page 5 of 8

Visit us at portal.ct.gov/DRS for more information.

Form CT-8857 Instructions
General Instructions

Purpose

Attachment

Use Form CT‑8857, Request for Innocent Spouse Relief
(And Separation of Liability and Equitable Relief), to request
relief from liability for tax, plus related penalties and interest,
for which you believe only your spouse or former spouse
should be held liable. You must have filed a joint return for
the year(s) for which you are requesting relief. DRS will
evaluate your request and tell you if you qualify.

You must attach a statement to Form CT‑8857 explaining
why you qualify for relief. Complete the statement using the
best information you have available. Include your name and
Social Security Number (SSN) on the statement.

You may be allowed one or more of these three types of relief:
• Separation of liability;
• Innocent spouse relief; or
• Equitable relief.
See Policy Statement 2016(2), Innocent Spouse Relief,
Separation of Liability, and Equitable Relief.

Definitions
Underpayment of Tax
An underpayment is tax that is properly shown on your return
but has not been paid.
Example: Beth and Jack filed a joint return that properly
reflects their income and credits, but showed an unpaid
balance of $400. Beth and Jack are getting divorced.
Beth gave Jack $200 and Jack promised to pay the full
$400, but did not. Beth and Jack are both liable for the
$400 tax not paid (underpayment).
Understatement of Tax
An understatement of tax, or deficiency, is the difference
between the total amount of tax that DRS determines should
have been shown on the Connecticut income tax return and
the amount actually shown on the return.
Example: Mary and Matt filed a joint return showing $400
of tax due which they fully paid. DRS later audits their return
and finds $4,000 of income that Mary earned but did not
report. This understatement results in an additional $180
in tax. Mary and Matt are both liable for the additional tax
(understatement) due to Mary’s unreported income.
Joint and Several Liability
Generally, joint and several liability applies to all joint returns.
This means both you and your spouse or former spouse are
jointly and individually responsible for any underpayment of
tax plus any understatement of tax that may become due
later. This is true even if a divorce decree states your former
spouse is responsible for any amounts due on previouslyfiled joint returns.
If you have both an underpayment and understatement of
tax, you may have to request different types of relief. If you
have an underpayment of tax, you may only request equitable
relief. Complete Parts 3 and 4 to see which type(s) of relief
you can request for the understatement of tax.

Form CT-8857 (Rev. 12/23)

If you are requesting relief for more than one taxable year,
you only need to file one Form CT‑8857. However, you must
include a separate statement for each year. Clearly indicate
in the statement(s) the type(s) of relief you are requesting
for each year. You must provide certain information for each
type of relief you are requesting. See the Specific Instructions
for Parts 3, 4, and 5 for details on the information to include
with your statement(s).
Generally, DRS will request additional information from you.
You can help the processing of your request for relief by
attaching a copy of the information you submitted with your
request to the IRS. If you have been granted innocent spouse
relief by the IRS, attach a copy of your IRS Determination
Letter.

When to File
File Form CT‑8857 as soon as you become aware of a
Connecticut income tax liability for which you believe only
your spouse or former spouse should be held liable. You may
become aware of a liability if:
• DRS has examined your tax return and is proposing an
understatement of tax; or
• DRS has sent you a notice.
To be considered for innocent spouse or separation of liability
relief, you must file Form CT‑8857 no later than two years
after the date of the first collection activity by DRS against
you. To be considered for equitable relief, you must file Form
CT‑8857 no later than 10 years after the date DRS assessed
the tax liability for which you seek relief, or, if you are seeking
a credit or refund, you must apply for relief no later than three
years after the original joint return was filed or no later than
two years after the date the tax was paid, whichever is later.
Examples of attempts to collect the tax from you are
garnishment of your wages or applying your income tax
refund to the tax due.

Where to File
Mail Form CT‑8857 and your statement (if applicable) 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.

Page 6 of 8

Specific Instructions, continued
Part 1
Enter your current name. If your current name is different
from your name as shown on your tax return for any year for
which you are requesting relief, enter it in parentheses after
your current name. For example, enter “Jane Maple (formerly
Jane Oak).”
Spousal Notification
The law requires DRS to inform your spouse or former spouse
of the request for relief from liability. DRS is also required to
allow your spouse or former spouse to provide information
that may assist in determining the amount of relief from
liability. DRS will not provide information to your spouse or
former spouse that could infringe on your privacy. DRS will
not provide your new name, address, information about your
employer, phone number, or any other information that does
not relate to making a determination about your request for
relief from liability.

Part 2
Line 1: Enter the taxable year(s) for which you have an
understatement or underpayment. Do not enter any year(s)
that DRS used your refund to offset the understatement or
underpayment.
Example: You were due a refund for taxable year 2018 on
your single return but DRS applied the refund to unpaid
joint taxes for taxable year 2016. You enter “2016” on
Line 1.
Line 2: Enter the current name and SSN of the person to
whom you were married as of the end of the taxable year(s)
listed on Line 1. If the name of the person shown on that
year’s tax return(s) is different from the current name, enter
it in parentheses after the current name. For example, enter
“Jane Maple (formerly Jane Oak).” Also enter the current
home address and daytime telephone number if you know it.

Part 3 – Separation of Liability
You may request separation of liability for any understatement
of tax shown on the joint return(s) you filed with the person
listed on Line 2 if that person died or you and that person:
• Are divorced;
• Are legally separated; or
• Have lived apart at all times during the 12‑month period
prior to the date you file Form CT‑8857.
Separation of liability applies only to amounts owed that are
not paid. DRS will not issue you a refund of amounts already
paid.

Form CT-8857 (Rev. 12/23)

How to Request Separation of Liability
Attach a statement to Form CT‑8857 that shows the total
amount of the understatement of tax. For each item that
resulted in an understatement of tax, explain whether the item
is attributable to you, the person listed on Line 2, or both of
you. For example, unreported income earned by the person
listed on Line 2 would be allocated to that person.
Exception: If, at the time you signed the joint return,
you knew about any item that resulted in part or all of the
understatement, then your request will not apply to that
part of the understatement.

Part 4 – Innocent Spouse Relief
You may be allowed innocent spouse relief if all of the
following apply:
• You filed a joint return for the year(s) entered on Line 1;
• There is an understatement of tax on the return(s) due to
erroneous items of the person listed on Line 2;
• You can show that when you signed the return(s) you did
not know and had no reason to know the understatement
of tax existed (or the extent to which the understatement
existed); and
• Taking into account all the facts and circumstances, it would
be unfair to hold you liable for the understatement of tax.
Erroneous Items
Any income, deduction, or credit is an erroneous item if it is
omitted from or incorrectly reported on the joint return.
Partial Innocent Spouse Relief
If you knew about any of the erroneous items, but did not know
the full extent of the item(s), you may be allowed relief for the
part of the understatement you did not know about. Explain
in your statement attached to Form CT‑8857 how much you
knew and why you did not know, and had no reason to know,
the full extent of the item(s).
How to Request Innocent Spouse Relief
Attach a statement to Form CT‑8857 of why you believe
you qualify. The statement will vary depending on your
circumstances, but should include all of the following:
• The amount of the understatement of tax for which you are
liable and are seeking relief;
• The amount and a detailed description of each erroneous
item, including why you had no reason to know about the
item or the extent to which you knew about the item; and
• Why you believe it would be unfair to hold you liable for
the understatement of tax.

Page 7 of 8

Specific Instructions, continued
Part 5 – Equitable Relief

Part 7 – Declaration/Signature

You may be allowed equitable relief if, taking into account all
the facts and circumstances, DRS determines you should not
be held liable for any understatement or underpayment of tax.

You must sign and date the request. If a paid preparer
completed the request, provide the appropriate preparer
information and signature.

Equitable relief generally applies only to:
• An underpayment of tax; or
• Part or all of any understatement of tax that does not qualify
for both separation of liability and innocent spouse relief.

For the Latest News
Visit the DRS website at portal.ct.gov/DRS.

You should request separation of liability or innocent spouse
relief for any understatement of tax if you are eligible. DRS
will consider equitable relief for any understatement of tax if
it determines innocent spouse relief and separation of liability
do not apply.
How to Request Equitable Relief
Attach an explanation to Form CT‑8857 of why you believe
it would be unfair to hold you liable for the tax instead of the
person listed on Line 2. If you are attaching a statement for
separation of liability or innocent spouse relief, only include
any additional information you believe supports your request
for equitable relief.

Part 6 – Questionnaire
You must answer all questions in the questionnaire section
for your request to be considered properly completed. If you
do not answer the questions, your request may be denied or
processing may be delayed.
If the answers to any questions are not the same for all tax
years, use the additional explanation sheet on Page 5. If
you need additional space for your answers you may attach
additional sheets.
Include your SSN at the top of all attachments. Attach all
pages to the back of your request.

Form CT-8857 (Rev. 12/23)

Page 8 of 8

Extracted from PDF file 2023-connecticut-form-ct-8857.pdf, last modified December 2023

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More about the Connecticut Form CT-8857 Individual Income Tax TY 2023

Form CT-8857 requires you to list multiple forms of income, such as wages, interest, or alimony .

We last updated the Request for Innocent Spouse Relief in February 2024, so this is the latest version of Form CT-8857, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form CT-8857 directly from TaxFormFinder. You can print other Connecticut tax forms here.

Other Connecticut Individual Income Tax Forms:

TaxFormFinder has an additional 85 Connecticut income tax forms that you may need, plus all federal income tax forms.

Form Code	Form Name
Form CT-1040	Connecticut Resident Income Tax Return Tax Return
Tax Instruction Booklet	Form CT-1040 Instruction Booklet
CT-1040ES (Current Year)	Estimated Connecticut Income Tax Payment Coupon for Individuals Estimated
Form CT-1040 EXT	Application for Extension of Time to File Connecticut Income Tax Return for Individuals Extension
CT-1040NR/PY Instructions	Tax Instruction Booklet: CT-1040 for Nonresidents/Part-Year Residents Nonresident

Download all CT tax forms View all 86 Connecticut Income Tax Forms

Form Sources:

Connecticut usually releases forms for the current tax year between January and April. We last updated Connecticut Form CT-8857 from the Department of Revenue Services in February 2024.

Show Sources >

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Connecticut Form CT-8857

We have a total of thirteen past-year versions of Form CT-8857 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form CT-8857

2022 Form CT-8857

2021 Form CT-8857

2020 Form CT-8857

2019 Form CT-8857

2018 Form CT-8857

2017 Form CT-8857

CT-8857 20170911.indd

2016 Form CT-8857