An Injured Spouse is when a married taxpayer files a joint return with their spouse, and when the IRS offsets some or all of the refund of the return, to pay a spouse’s debt. Examples of financial obligations that will trigger an offset of the refund include prior IRS Debt, unpaid child support, and defaulted student loans. The spouse that is not responsible for the debt, and does not want their refund used to pay that debt, is considered the “Injured Spouse” and can request relief.
How Do you file Injured Spouse Relief?
To file for relief, you will use Form 8379. Page 2 of the form will require that you allocate the income and the deductions on the return between the two spouses. While the IRS claims that it may take up to 14 weeks to process the request, it often takes longer. When my clients are aware of the offset prior to filing the return, I send the Form 8379 with the return. If the taxpayer gets the IRS notification of the offset after filing the return, they should complete and send Form 8379 to the IRS as soon as possible.
Do You Need Help?
If you need help with Injured Spouse Relief, or any other IRS Collection issue, we’d be happy to talk with you. Please give me a call at (972) 821-1991 or email me at bob@jablonskyandassociates.