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Injured Spouse

If you owe past due federal tax, state income tax, child or spousal support, or certain federal non tax debts such as student loans, all or part of any refund due you may be used to pay (offset) the past due amount. Offsets for federal taxes are made by the IRS. All other offsets are made by the Treasury Department's Financial Management Service (FMS). You will receive a notice from the FMS showing the amount of the offset and the agency receiving it.

Definition of Injured Spouse (What is an injured spouse?)

You are an injured spouse if:

  1. you file a joint return and
  2. all or part of your share of an overpayment (refundable amount) is, or is expected to be, applied to your spouse's past due debt.
What is the Injured spouse tax form?

To get back your share of the overpayment you must file Form 8379, Injured Spouse Claim and Allocation. If you know your spouse has such a past due debt, you can file Form 8379.

When to file the injured spouse tax form?

You can file the injured spouse tax form or Form 8379 with your tax Form 1040. You can also file the form as a stand alone form after your tax form 1040 is filed.

Who is eligible to file the tax form 8379 for injured spouse?

To be eligible to file the Form 8379, you:

  1. must not be required to pay the past due amount
  2. must have reported income such as wages, taxable interest, etc. on the joint return
  3. must have made and reported payments such as federal tax withheld from your wages or estimated tax payments or claimed a refundable credit such as the earned income credit.
Community property states

If your main home was in a community property state during the tax year, you may file Form 8379 if only item 1 applies. Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington and Wisconsin.

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