What This Letter Means

Letter 4987C is the Requesting Spouse Preliminary Determination Letter on Partially Allowed Innocent Spouse Claims. You filed Form 8857 asking to be relieved of tax on a joint return. The IRS reviewed your request and plans to grant some of the relief, but not all of it.

This is a preliminary determination, not the final decision. The IRS examination function uses a version titled Letter 4987, Requesting Spouse Preliminary Determination-Partial. For most determinations made on or after March 4, 2019, the IRS centralized innocent spouse unit uses Letter 3661-C instead, so you may see either.

What Comes With It

The letter explains the relief allowed and denied, and it includes allocation worksheets showing how the IRS divided the liability between you and your former spouse. Your former spouse receives a separate preliminary letter.

On a partially allowed claim, both spouses get appeal rights.

What to Do

  • Check the allocation worksheets item by item. Make sure each item of income or deduction is assigned to the right person.
  • Read every reason given for denying part of the relief. Compare it with the facts you gave on Form 8857.
  • If you disagree, file a written appeal by the date in the letter. Explain which findings are wrong and include documents that support your account.
  • If you agree, follow the letter's instructions. The IRS will issue a final determination.

Your former spouse can also appeal the part of the relief that was granted to you. Watch for any revised preliminary letter.

Tax Court Rights

Once the IRS mails its final determination, you have 90 days from the date it was mailed to petition the U.S. Tax Court. While that window is open, and while a timely petition is pending, the IRS generally can't levy to collect the amount covered by your request.

Keep copies of everything and use certified mail.

If you received Letter 4987C and want more of the relief you requested, call us at (813) 229-7100.