Injured Spouse Relief

Steven J. Fromm

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Tax Lawyer

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Posted over 3 years ago. 2 helpful votes

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1

Injured Spouse Is Not Legally Obligated To Pay Past Due Amount in Question

To be considered an injured spouse, you must have made and reported tax payments, such as federal income tax withheld from wages or estimated tax payments, or claimed a refundable tax credit, such as the earned income credit or additional child tax credit on the joint return, and not be legally obligated to pay the past-due amount.

2

Special Rules For Community Property State Taxpayers

If you live in a community property state, special rules apply. For more information about the factors used to determine whether you are subject to community property laws, see IRS Publication 555, Community Property.

3

Use Form 8379 To Obtain Your Refund

If you filed a joint return and you're not responsible for the debt, but you are entitled to a portion of the 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 tax return or your may file it by itself after you are notified of an offset.

4

Form 8379 Can Be Filed Electronically

You can file the Form 8379 electronically. If you file a paper tax return you can include Form 8379 with your return, write "INJURED SPOUSE" at the top left corner of the Form 1040, 1040A, or 1040EZ. IRS will process your allocation request before an offset occurs.

5

Form 8379 Filed By Itself

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.

6

Do Not File Form 8379 If Claiming Innocent Spouse Relief

Do not use Form 8379 if you are claiming innocent spouse relief. Instead, file Form 8857, Request for Innocent Spouse Relief. This relief from a joint liability applies only in certain limited circumstances. IRS Publication 971, Innocent Spouse Relief, explains who may qualify, and how to request this relief.

Additional Resources

Links: Publication 555, Community Property Form 8379, Injured Spouse Allocation Applying for Innocent Spouse Relief Publication 971, Innocent Spouse Relief

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