When filing a tax return, most married couples choose to use the status of Married Filing…
If a legally enforceable debt is reported to the Treasury Offset Program, the IRS intercepts the tax refund to pay the debt or obligation. For married couples that file joint returns, a debt reported under either Social Security number triggers an offset. If all or part of your portion of the refund was offset or expected to be offset for a debt your spouse owes, you can file an injured spouse claim to recover your share. You’ll receive a letter from the IRS updating you on the status of your claim. However, you can check your refund status yourself online or over the phone.
DOES THIS SOUND FAMILIAR?
If you answered “yes” to all of these questions, you may be eligible to file an injured spouse claim.
An injured spouse claim can help you get back your part of a tax refund from a joint tax return. It applies where the IRS has intercepted the refund to offset a debt owed by your spouse but not by you. The types of debt most commonly encountered are:
An injured spouse claim will not help you get relief from jointly-owned tax debt. A jointly-owed debt is one that both partners are responsible for repaying. For example, any tax due on a tax return filed as “married filing jointly” is a jointly owed debt and both spouses are responsible for paying it. If in a later year, the couple’s refund is intercepted to pay the debt, neither spouse is an injured spouse.
However, you might have an injured spouse claim if your spouse:
Note: If you feel as though you should not be responsible for your spouse’s tax debt after signing a joint return, you may have an “innocent spouse” claim, which is different than an “injured spouse” claim. You can find out more about innocent spouse cases by visiting irs.gov.
To qualify for an injured spouse claim, you must meet all three following conditions:
In general, your share of a refund consists of the payments you made plus a pro-rated portion of any refundable credits. If you had federal income tax withheld from your paycheck (or if you made estimated tax payments on your self-employment income), the portion of the joint refund represented by those payments will be included in your share. Any additional child tax credits will also be included in your share. Any earned income tax credit will be apportioned between you and your spouse based on each person’s contribution to the joint adjusted gross income.
Make a claim by filing IRS Form 8379.
If an agency notifies either you or your spouse that your tax refund will be withheld to pay your spouse’s debt, you may file the injured spouse claim with your joint tax return. Complete Form 8379 and attach it to your next tax return. The inclusion of Form 8379 on a tax return will not prevent the electronic filing of that return.
If you received no notice in advance of the interception of the refund, then you may file Form 8379 as soon as you know the refund has been intercepted.
You may contact the IRS to request a copy of the Injured Spouse Claim Worksheet.
If you file a Form 8379, Injured Spouse Allocation, with a joint return, the processing time is 14 weeks if it’s a paper return and 11 weeks if filed electronically. If you file Form 8379 separately after a joint return, the processing time is 8 weeks.
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