Injured Spouse
Menu Path: Misc > Deductions/Credits > Injured Spouse Information (Form 8379)
If you or your spouse owe past due amounts for federal taxes, state taxes, child support payments or student loans, the IRS will use your refund money to pay for those past due amounts.
When a joint return is filed and only one spouse owes past due amounts, the other spouse can be considered an injured spouse and can request their share of the joint refund. If this situation applies to you, file Form 8379, Injured Spouse Claim and Allocation, to recover your share of the joint refund.
You are considered an injured spouse if all of the following apply to you:
If you're not an inured spouse, you might be considered an innocent spouse.
What if I need to claim innocent spouse relief?
If you or your spouse owe past due amounts for federal taxes, state taxes, child support payments or student loans, the IRS will use your refund money to pay for those past due amounts.
When a joint return is filed and only one spouse owes past due amounts, the other spouse can be considered an injured spouse and can request their share of the joint refund. If this situation applies to you, file Form 8379, Injured Spouse Claim and Allocation, to recover your share of the joint refund.
You are considered an injured spouse if all of the following apply to 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.
- Have a refund, all or part of which can be applied against the past-due amount for which you are not liable.
If you're not an inured spouse, you might be considered an innocent spouse.
What if I need to claim innocent spouse relief?
