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Keyword: Injured Spouse

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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:

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:

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

    1.12 IRS Procedures: Refund Inquiries


    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:

    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:

    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:

    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

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