Here are seven facts the IRS wants you to know about claiming injured spouse
relief:
1.
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.
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.
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.
4.
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.
5.
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.
6.
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.
7.
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.
For more information about the Injured Spouse and Innocent Spouse Relief, visit
www.IRS.gov.
Links:
-
Publication 555, Community Property
-
Form 8379, Injured Spouse Allocation
-
Applying for Innocent Spouse Relief
-
Publication 971, Innocent Spouse Relief
