What This Letter Means
Letter 3666-C concerns a request for relief from community property laws under IRC 66(c). You make that request on Form 8857, Request for Innocent Spouse Relief. This letter says the IRS received your request, but it cannot process it as filed. The letter uses specific paragraphs to tell you why.
This kind of relief applies to married people living in community property states who did not file a joint return. The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Under those rules, each spouse is generally taxed on half of the community income. Section 66(c) relief can take the other spouse's share off your account.
Common Reasons
- The form is incomplete. A processable Form 8857 needs a valid signature under penalties of perjury, the tax periods, taxpayer identification numbers, and information explaining the request. If anything is missing, the IRS returns your original form with this letter.
- There is nothing to examine for that year. For example, no balance due, no potential additional tax, and no refund you could receive.
- The claim doesn't qualify. For example, your return reported only your own income, included no community income from your spouse, and no later assessment added any.
The letter may also tell you another tax year could be considered.
What to Do
- Read the reason paragraph closely.
- If the form came back for correction, complete what is missing, sign it, and send it back by the date in the letter. The window can be short.
- Keep a copy of the corrected form and proof of mailing.
- If you filed a joint return, 66(c) relief does not apply. Joint return relief falls under a different provision, IRC 6015.
Deadlines
Use the response date printed in your letter. If the IRS doesn't get a corrected request in time, it notes that your claim could not be considered.
If your innocent spouse or community property relief request was returned and you want it done right, call us at (813) 229-7100.