Many married taxpayers file joint tax
returns because the aggregate tax is
often a little less than if separate
returns are filed. But when a joint return
is filed, both spouses may be held responsible
for the tax due (including subsequent
audit adjustments), even if only one
spouse earned all of the income.
On the other hand, if you are due a
refund on your joint return and the IRS
takes it to cover a tax debt owed solely
by your spouse, you may be eligible for “injured
spouse” relief, and thus to the
recovery of your share of the intercepted
refund. Here’s a series of questions
to help you determine whether you might
qualify for relief:
- Did you file a joint federal income
tax return?
- Did the IRS take your refund to satisfy
your spouse’s past due federal
tax, child support, or a federal non-tax
debt such as a student loan?
- Did you have income to report on
your joint return?
- Did you make tax payments to the
IRS through withholding or estimated
tax payments, or did you claim an earned
income credit or other refundable credit
on the joint return?
If you answered yes to these questions,
you may be entitled to relief. To secure
this relief (and to recover your share
of the refund), a Form 8379 must be filed
with the IRS. We can help you determine
whether you qualify for relief. And we
can help you assemble and present your
case in the most effective manner, thus
increasing the chances of recapturing
your share of the intercepted refund.
WANT MORE INFORMATION?
IRS FAQs on Injured Spouse Relief
IRS Form 8379 -- Injured Spouse Claim
and Allocation
