Form 8857 - Request for Innocent Spouse Relief, Form 8857(SP)

Forms and Documents

Document Name	Status
Form 8857 (SP) Request for Innocent Spouse Relief Form	Modified
1545-1596 SS 2017-04-06.doc Supporting Statement A	2017-04-10

IC Document Collections

IC ID	Document Title	Status
18864	Request for Innocent Spouse Relief Form	Modified

ICR Details

OMB Control No: 1545-1596	ICR Reference No: 201703-1545-022
Status: Active	Previous ICR Reference No: 201309-1545-079
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 8857 - Request for Innocent Spouse Relief, Form 8857(SP)
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 07/12/2017
	Date Received in OIRA: 04/24/2017
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	07/31/2020	36 Months From Approved	07/31/2017
Responses	50,000	0	50,000
Time Burden (Hours)	316,000	0	240,500
Cost Burden (Dollars)	0	0	0

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Abstract: Section 6103(e) of the Internal revenue code allows taxpayers to request, and IRS to grant, "innocent spouse" relief when: taxpayer filed a joint return with tax substantially understated; taxpayer establishes no knowledge of or benefit from, the understatement; and it would be inequitable to hold the taxpayer liable. GAO Report GAO/GGD-97-34 recommended that IRS develop a form to make relief easier for the public to request.

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Authorizing Statute(s): US Code: 26 USC 6103 (e) Name of Law: Disclosure to persons having material interest
   US Code: 26 USC 6015 Name of Law: Relief from joint and several liability on joint return
   US Code: 26 USC 66 (c) Name of Law: Treatment of community income
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
   US Code: 26 USC 6013 Name of Law: Joint returns of income tax by husband and wife
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	82 FR 10852	02/15/2017
30-day Notice:	Federal Register Citation:	Citation Date:
	82 FR 18971	04/24/2017
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Request for Innocent Spouse Relief	8857, 8857 (SP)	Solicitud para Alivio del Cónyuge Inocente ,   Relief for Innocent Spouse Relief

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	50,000	50,000	0	0	0	0
Annual Time Burden (Hours)	316,000	240,500	0	75,500	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: The change in Form 8857 is to obtain information on sensitive subjects such as domestic violence and domestic abuse for determining spousal relief per Revenue Procedure 2013-34. Several parts were editorially changed. The financial section was changed to correspond with similar criterion to maintain consistency agency-wide. This expanded financial information allows the IRS to determine economic hardship. The new items will allow the requestor to provide the information by submitting the Form and potentially alleviating the need to have consultations about sensitive subjects.

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Annual Cost to Federal Government: $60

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 04/24/2017

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