1.9 IRS Procedures: Injured & Innocent Spouse
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:
How can I collect child support from my ex-spouse?
You must contact your local child support agency.
References:
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:
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
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