Injured Spouse Relief

Do you need to claim your refund for covering your spouse's liability?

When you are married, and the IRS has applied a refund from your joint return to cover your spouse's liability you can file a claim for injured spouse relief to recover your share of the refund. Also, if you are filing a joint return now and you’re not previously responsible for the debts of your spouse you can file an injured spouse claim to get your portion of the refund instead of applying your portion of the refund to your spouse's liability.

Liabilities That Are Covered By Refunds

  1. Outstanding federal taxes
  2. Student Loans
  3. State Income Taxes
  4. Child Support
  5. Alimony
  6. Unemployment compensation debts owed to a state

Injured or Innocent Spouse Relief?

Injured Spouse Relief is most commonly mistaken for Innocent Spouse Relief, but the two programs are distinct. Innocent spouse status relieves a spouse of the responsibility for paying taxes that are owed jointly and severally with the other spouse. Injured spouse status involves obtaining a refund of a spouse's interest in an overpayment.

The share of the refund is determined by allocating the wages, tax credits, and deductions for each spouse. Items that are shared between both parties, like interest from joint bank accounts, would be divided equally.

Reasons You Would Be Declined

  1. You actually knew of the indiscretions
  2. A reasonable person in similar circumstances would have known of the indiscretions
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