You may be an injured spouse if you file a joint tax return and all or part of your portion of a tax refund was, or is expected to be, applied to your spouse’s legally enforceable past due financial obligations.
Here are seven facts about claiming injured spouse relief:
- To be considered an injured spouse; you must have paid federal income taxes or claimed a refundable tax credit, such as the Earned Income Credit or Additional Child Tax Credit on the joint tax return, and not be legally obligated to pay the past-due tax debt.
- Special tax preparation rules apply in community property states.
- If you filed a joint income tax return and you’re not responsible for the tax debt, but you are entitled to a portion of the tax refund, you may request your portion of the refund by filing Form 8379, Injured Spouse Allocation.
- You may file form 8379 along with your original federal tax return or you may file it by itself after you receive an IRS notice about the offset.
- You can file Form 8379 electronically.
- If you are filing Form 8379 by itself, it must show both spouses’ Social Security numbers in the same order as they appeared on your income tax return. You, the “injured” spouse, must sign the form.
- Do not use Form 8379 if you are claiming innocent spouse tax debt relief. Instead, file Form 8857, Request for Innocent Spouse Relief.
If you are not sure if you can apply for Innocent Spouse Tax Relief, or if you have any other tax problem question, feel free to contact us at 407-344-1012. God Bless.