CT-8857 – Innocent Spouse Relief | 1040.com® 

Article: 50509

General Information

Use this screen to request relief from tax liability on a jointly filed Connecticut return when your spouse (or former spouse) should be held responsible for all or part of the tax. This entry corresponds to Connecticut Form CT-8857. 

You should only file this form if: 

• There is understated or unpaid tax due to your spouse’s (or former spouse’s) actions, and 
• You believe you should not be held responsible. 

You may qualify for: 

• Separation of Liability Relief if you are divorced, legally separated, or no longer living with your spouse. 
• Equitable Relief if it would be unfair to hold you responsible even if you don’t qualify for other types of relief. 

How to Enter CT-8857 Information 

1. Go to the State Taxes section on the left-hand side. 
2. Click I’d like to see the forms I’ve filled out or search for a form.
3. Select Connecticut from the drop-down menu. 
4. Click the Other tab. 
5. Select CT-8857 – Innocent Spouse Relief. 
6. Fill out each applicable section of the form based on your situation. 
7. Save the entry. 

Note: To include supporting documentation, select CT-8857 Innocent Spouse Relief Attachments from the same tab under Connecticut forms. 

What Is Reported on These Screens 

Part I – General Relief Request 

• Indicate whether the form is for the taxpayer or spouse. 
• Enter a different current name, if applicable. 
• Indicate if a federal Form 8857 was filed. 
• Specify the year(s) for which relief is being requested. 

Part II – Spouse Information 

• SSN, name, and address of the person you’re requesting relief from 
• Telephone number 
• Indicate whether there is an understatement of tax 

Part III – Separation of Liability 

• Answer questions about divorce, legal separation, and living arrangements within the last 12 months 

Part IV – Innocent Spouse Relief 

• Indicate whether the understatement of tax is due to erroneous items of your spouse 

Part V – Equitable Relief 

• Indicate if there’s an underpayment of tax that qualifies for equitable relief 

Part VI – Questionnaire 

• Confirm whether Form 8857 was filed 
• Select your level of involvement (e.g., helped file, reviewed, or not involved) 
• If filed federally, indicate whether the status is Approved, Denied, or Pending 

Attachments Screen 

Use the CT-8857 Innocent Spouse Relief Attachments screen to: 

• Indicate which line the attachment supports 
• Provide written explanation or supporting information as needed 

Further Information 

For additional guidance, refer to the official CT-8857 Form and Instructions PDF.