Is there a form for receiving the no-fault spouse's portion on a joint return when one spouse owes child support?

Yes, Form 8379 (PDF), Injured Spouse Claim and Allocation, is the form used to request your portion of a joint refund.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation
• Publication 17, Your Income Federal Tax Return

How can I collect child support from my ex-spouse?

You must contact your local child support agency.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation
• Publication 504, Divorced or Separated Individuals
• U.S. Department of Health and Human Services Administration for Children & Families Office of Child Support Enforcement

My ex-spouse is delinquent in paying child support. The attorney general has filed some sort of paperwork with the IRS to withhold my ex-spouse's tax refund. How would I receive the withheld refund?

The answer is different for each state. You need to contact the state link to the U.S. Department of Health and Human Services Administration for Children & Families Office of Child Support Enforcement where you live to get this information.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation
• Publication 504, Divorced or Separated Individuals
• U.S. Department of Health and Human Services Administration for Children & Families Office of Child Support Enforcement

How do I know if I am an injured spouse?

When a joint return is filed and only one spouse owes past due federal tax, past-due child and/or child spousal support, a federal debt, or state income tax, the other spouse can be considered an injured spouse and can request his or her share of the joint refund. If this situation applies to you, file Form 8379 (PDF), Injured Spouse Claim and Allocation, to recover your share of the joint refund.

You are considered an injured spouse if you:

Filed a joint tax return,

Have reported income (such as wages, interest, etc.)

Have made and reported tax payments (such as federal income tax withheld from wages or estimated tax payments) or claimed the earned income credit or other refundable credit, and

Have an overpayment, all or part of which can be applied against the past-due amount.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation

When should I file the Form 8379?

You can file Form 8379 (PDF), Injured Spouse Claim and Allocation, with your joint return or after you have filed. If filed with your return, attach the form to the return in the order of the attachment sequence number and enter "Injured Spouse" in the upper left corner of the return. If you have already filed your joint return, mail Form 8379 by itself to the same IRS Service Center where you lived when you filed your joint return. Be sure to include copies of all Form W-2 (PDF) Form W-2G (PDF) both spouses and any Form 1099-R (PDF) showing income tax withheld.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation

Is there any way to find out if I need to file an injured spouse claim before I file a return?

Your spouse can ask the agency that might be claiming the refund for a past-due debt. Another source of information is the Financial Management Service Help Desk at (800) 304-3107.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation

My spouse's refund is to be held by the government. Can I file separate or is there an injured spouse clause that I can file to receive my share of the refund?

You can file separate or you can file a joint return with a request for injured spouse relief. To file for injured spouse relief, you need to file Form 8379 (PDF), Injured Spouse Claim and Allocation. Attach the form to the return in the order of the attachment sequence number and enter "Injured Spouse" in the upper left corner of the return. If you have already filed your return you can file Form 8379 by sending it separately to the same IRS Service Center where you filed your return.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation

I live in a community property state. Can I file a Form 8379?

Yes, but only if you are not the spouse required to pay the past-due debt. Overpayments involving community property states will be allocated according to state law.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation
• Publication 504, Divorced or Separated Individuals
• Publication 555, Community Property

Can I file my return electronically even though I am filing a Form 8379, Injured Spouse Claim and Allocation?

Yes, you can file electronically.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation

My ex-spouse owes me child support. How can I find out if he has filed and if I will receive his federal refund this year?

An individual's tax return is protected under the Privacy Act of 1974. Therefore, the IRS is restricted from releasing information concerning your former spouse's account. However, if your state office of child support enforcement has notified the Treasury of a past-due child support obligation, the refund will be offset to pay the debt.

References:

• U.S. Department of Health and Human Services Administration for Children & Families Office of Child Support Enforcement
• Tax Topic 203, Failure to Pay Child Support and Other Federal Obligations

If our tax refund is being taken for back child support my husband owes, how can I file to get back or keep my portion of the refund?

When a joint return is filed and only one spouse owes past-due child support, the other spouse can be considered an injured spouse and can request his or her share of the joint refund. If this situation applies to you, file Form 8379 (PDF), Injured Spouse Claim and Allocation, to recover your share of the joint refund.

You are considered an injured spouse if you:

file a joint tax return,

have reported income (such as wages, interest, etc.)

have made and reported tax payments (such as withholding), or claimed the earned income credit or other refundable credit, and

have an overpayment, all or parts of which may be applied against the past-due amount.

Refer also to our Frequently Asked Question section on Injured Spouse in the IRS Procedures section.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation
• Tax Topic 203, Failure to Pay Child Support and Other Federal Obligations

What is the legal procedure I need to follow in order to obtain my ex-spouse's tax refund or refunds due to unpaid child support?

You must file a claim with your local office of child support enforcement. For more information, follow the state link at the U.S. Department of Health and Human Services Administration for Children & Families Office of Child Support Enforcement.

References:

• U.S. Department of Health and Human Services Administration for Children & Families Office of Child Support Enforcement
• Tax Topic 203, Failure to Pay Child Support and Other Federal Obligations

The Child Support Enforcement Agency said I would get my ex-spouse's federal income tax refund if he has one. He owes me child support. I still have had no word about any refund. How can I find out if he filed at all this year?

An individual's tax return is protected under the Privacy Act of 1974. Therefore, the IRS is restricted from releasing information concerning your former spouse's account. However, if your state office of child support enforcement has notified the Treasury of a past-due child support obligation, the refund will be offset to pay the debt.

References:

• U.S. Department of Health and Human Services Administration for Children & Families Office of Child Support Enforcement
• Tax Topic 203, Failure to Pay Child Support and Other Federal Obligations

If I file jointly and my husband owes back child support, will my refund be applied towards his obligation until his debt with children services is paid?

If you are due a refund but have not paid certain amounts you owe, such as child support, all or part of your refund can be used to pay all or part of the past-due amount. This applies to a joint return. When a joint return is filed and only one spouse owes past-due child and spousal support or a federal debt, the other spouse can be considered an injured spouse and can request his or her share of the joint refund. If this situation applies to you, file Form 8379 (PDF), Injured Spouse Claim and Allocation, to recover your share of the joint refund. You must have received income such as wages, have made tax payments such as withholding, and report the income and tax payments on the joint return.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation
• Tax Topic 203, Failure to Pay Child Support and Other Federal Obligations

If two single people (never married) have a child and have always lived together providing equal support for that child, can they both claim head of household status?

Only the person who paid more that half the cost of keeping up a home for the year would qualify for the head of household filing status. If both people paid exactly the same amount, neither would qualify for the head of household filing status. Please refer to Publication 501, Exemptions, Standard Deduction, and Filing Information, for more information.

References:

• Publication 501, Exemptions, Standard Deduction, and Filing Information
• Tax Topic 353, What is your filing status

I am divorced and pay child support. My children live with their mother and she claims them on her tax returns. Can I claim head of household?

No, your children do not qualify you for the head of household filing status.

Refer to Publication 501, Exemptions, Standard Deduction, and Filing Information , for more information.

References:

• Publication 501, Exemptions, Standard Deduction, and Filing Information
• Tax Topic 353 , What is Your Filing Status

My husband and I have provided a home for my niece and her son for the past seven months. She receives no child support from her ex-spouse, and she does not work or have any income of her own. Can I claim her and her son as dependents?

Your niece doesn't need to live with you for the entire year in order to be claimed as a dependent. She meets the first of five dependency exemption tests, which is the relationship test. She must still meet the other four dependency exemption tests.

Citizenship test.

Joint return test.

Gross income test.

Support test.

Your niece's son did not live with you for the entire year and does not meet the relationship test. Therefore, he cannot be claimed as a dependent. Refer to Publication 501, Exemptions, Standard Deduction and Filing Information, for more information.

References:

• Publication 501, Exemptions, Standard Deduction and Filing Information

My 7 year old son lived in my household for seven months of the year, and I provided all of his support. I paid child support to his other parent for the other five months. Can I claim my son as a dependent and for a child tax credit without Form 8332?

Generally, the custodial parent is treated as the parent who provided more than half of the child's support. This parent is usually allowed to claim the exemption for the child if the other dependency tests are met. However, the noncustodial parent may be treated as the parent who provided more than half of the child's support if the custodial parent releases the exemption by signing a Form 8332 (PDF), Release of Claim to Exemption for Child of Divorced or Separated Parents, or a substantially similar statement.

Refer to Publication 501, Exemption, Standard Deduction, and Filing Information If you can claim your son as a dependent and he is under age 17 at the end of the tax year and a citizen or resident of the United States, you may be able to claim the Child Tax Credit. or Publication 504, Divorced or Separated Individuals , for more information on the special rule for children of divorced or separated parents.

References:

• Publication 501, Exemption, Standard Deduction, and Filing Information
• Publication 504, Divorced or Separated Individuals
• Form 8332 (PDF), Release of Claim to Exemption for Child of Divorced or Separated Parents
• Tax Topic 354, Dependents
• Form 2120 (PDF) Multiple Support Declaration

If you pay child support, are you allowed to deduct anything on your taxes or claim the child as an exemption?

Nothing can be deducted for the child support payments. Child support payments are neither deductible by the payer nor taxable income to the payee. You may be able to claim the child as a dependent. Generally, the custodial parent generally is treated as the parent who provided more than half of the child's support. This parent is usually allowed to claim the exemption for the child if the other exemption tests are met. However, the noncustodial parent may be treated as the parent who provided more than half of the child's support if the custodial parent signs a Form 8332 (PDF), Release of Claim to Exemption for Child of Divorced of Separated Parents, or a substantially similar statement.

Please refer to Publication 501, Exemptions, Standard Deduction and Filing Information, and Publication 504, Divorced or Separated Individuals, for more information.

References:

• Publication 501, Exemptions, Standard Deduction and Filing Information
• Publication 504, Divorced or Separated Individuals
• Tax Topic 354, Dependents

Are child support payments considered taxable income?

No. Some types of income taxpayers receive are not taxable and child support is one of them. When you total your gross income to see if you are required to file a tax return, do not include your nontaxable income. For additional information, refer to Tax Topic 422, Nontaxable Income, or Publication 525, Taxable and Nontaxable Income.

References:

• Publication 525, Taxable and Nontaxable Income
• Publication 504, Divorced or Separated Individuals
• Tax Topic 422, Nontaxable Income

Is child support considered income when calculating the Earned Income Credit?

No, for purposes of calculating the Earned Income Credit, child support is not considered earned income.

Please refer to Publication 596, Earned Income Credit , for a complete discussion of the Earned Income Credit. Earned income is defined in Rule 6 of this publication.

References:

• Publication 596, Earned Income Credit
• Tax Topic 601, Earned income tax credit (EIC)