Am I an "Injured Spouse"?

When a joint income tax return is filed and only one spouse owes past-due child support, federal debt, or state income tax, the other spouse can be considered an injured spouse and may request his or her share of the joint refund. If this situation applies to you, you should file Form 8379 "Injured Spouse Claim and Allocation", to recover your share of the joint refund. The IRS will calculate your portion of any refund.

You are considered an injured spouse if ALL of the following apply:

• You file a joint tax return,

• You have received income (such as wages, interest, etc.),

• You have made tax payments (such as withholding),

• You report the income and tax payments on the joint return, AND

• You have a refund due, all or part of which was, or is expected to be, applied against your spouse's past-due amount.

When should I file Form 8379?

You can file Form 8379 with your joint return or after you have filed. Be advised that it could take a few months for the form to be processed, even if you file electronically.

Is there any way to find out if I need to file an injured spouse claim before I file a tax return?

Your spouse can ask the agency he or she owes the past-due debt if it will be seized. Another source of information is the U.S. Department of Treasury Financial Management Service (FMS). They can be contacted at 1-800-304-3107.

I live in a community property state. Can I file Form 8379?

Yes, but only if you are NOT the spouse required to pay the past-due debt. The following are community property states:

• Arizona

• California

• Idaho

• Louisiana

• Nevada

• New Mexico

• Texas

• Washington

• Wisconsin

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