Part I: Tell Us About Yourself
Question 1 asks for current name, social security number, home address, county and daytime phone. Question 2 asks the current status between the spouses.
12508
Questionnaire for Non-Requesting Spouse
- Agency
- IRS
- Revision
- Rev. 6-2021
- Fillable fields
- 73
- Pages
- 3
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 12508: Questionnaire for Non-Requesting Spouse
Form 12508, Questionnaire for Non-Requesting Spouse, is a three-page IRS questionnaire for the spouse or former spouse of a person who asked the IRS for relief for certain tax years. The form says the IRS needs the information to evaluate the circumstances of the request for relief and properly determine whether relief should be given. If the form is not completed and returned, the request for relief will be considered based on the information available to the IRS.
The form calls the spouse for the years that relief was requested "that individual" and asks about the years listed on the letter. It covers how both spouses were involved in preparing the returns, amounts owed, bank accounts, transfers of assets, self employment and any audit changes. The form has no separate instructions and prints no deadline, mailing address or fax number.
You can fill out Form 12508 free in your browser on this page and download it without an account.
What's on Form 12508
Question 3: preparing the returns
Checkboxes for You and That Individual, such as prepared the returns, gathered receipts, gave tax documents to the preparer and reviewed the returns before filing.
Questions 4 and 5: amounts owed and finances
Whether amounts were owed to the IRS when the returns were filed, and whether that individual knew of financial problems such as bankruptcy or unpaid bills.
Question 6: accounts
Joint and separate checking, money market, savings and certificate of deposit accounts, and how that individual used them.
Questions 7 and 8: assets and self employment
Any transfer of assets to that individual, with dates and reasons, and whether the person filling out the form was self employed.
Questions 9 to 12 and signature
Audit changes, business involvement, who benefited from changed items, any other information, and a signature under penalties of perjury.
How to fill out Form 12508
- 1
Question 1
Enter your current name, social security number, home address, county and a daytime phone number for calls between 6 a.m. and 5 p.m. eastern time.
- 2
Question 2
Check the current status between you and that individual and enter the date in MM/DD/YYYY format. The form notes that a divorce decree assigning all taxes to one spouse does not necessarily mean that individual will qualify for relief.
- 3
Question 3
Check all that apply in the You and That Individual columns, and explain if the answers are not the same for all the years.
- 4
Questions 4 to 8
Answer yes, no or do not know where offered, and explain each yes. For question 7, list the assets, the dates they were transferred and why.
- 5
Questions 9 to 12
Describe any items changed in an audit, whose items they were, how that individual was involved or benefited, and anything else for the IRS to consider.
- 6
Attach pages and sign
Write your name and social security number on the top of every attached page. Sign and date under penalties of perjury, and keep a copy.
The form says that if the information is not the same for all tax years, explain, and that more pages can be attached for any answer.
Why fill Form 12508 on indox
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Returning the form
Mail or fax
The form says to return the original signed form and any attachments, or to fax the signed form and attachments. It prints no mailing address or fax number.
Keep a copy
The form says to keep a copy for your records.
If it is not returned
The form says the request for relief will be considered based on the information available to the IRS.
Tax Court review
Because the Tax Court may only be allowed to consider certain information, the form says it is important to provide the information you want the IRS or the Tax Court to consider.
Signature
The signer declares under penalties of perjury that the statement is true, correct and complete to the best of their knowledge.
Related forms
Who fills out Form 12508?
The non-requesting spouse completes, signs and returns the form to the IRS. The IRS uses the answers to evaluate the other spouse's request for relief.
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Questions about Form 12508
Who fills out Form 12508?
The non-requesting spouse: the spouse or former spouse of the person who asked the IRS for relief for the years listed on the letter.
What happens if I do not return Form 12508?
The form says the request for relief will be considered based on the information available to the IRS.
Where do I send Form 12508?
The form says to return the original signed form and attachments, or to fax them. It does not print an address or fax number itself.
Can I add information later in Tax Court?
The form says the Tax Court may only be allowed to consider information provided before the final determination, information in the administrative file, and newly discovered or previously unavailable information.
What if my answers differ from year to year?
The form says to explain. Extra pages can be attached, each with your name and social security number at the top.
Does a divorce decree decide the outcome?
The form notes that a divorce decree assigning all taxes to one spouse does not necessarily mean that individual will qualify for relief.