When to Use
Form 857 is used by employees not required to file an annual return but who may be entitled to a refund – due to: working only part of the year, changing employers, unused credit points, or pension contributions not fully credited. The form can be filed for up to 6 years retroactively.
Important Note: The information on this website is for general informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor before making financial decisions.