I am a legal assistant in our tax practice in New Haven, Connecticut and routinely work to represent taxpayers before the Internal Revenue Service.
Most people are unaware that when a married couple files their returns jointly there is something called “joint and several liability”. This means that both taxpayers are liable for tax, interest or penalties that occur from the return and the IRS does not distinguish between the two people.
Did you know the IRS allows you to submit a claim for injured spouse relief? The term injured spouse refers to one spouse being negatively impacted by the other spouse’s debt. An Injured spouse relief claim can be used to help one spouse obtain their share of the joint refund that was taken due to the other spouse owing some of the following debts:
- Past due taxes
- Child support payments
- Other federal debts
You should file Form 8379 as soon as you are aware that your refund will be affected. Form 8379 should be filed for every year the taxpayers refund was affected due to the spouse’s debt. Form 8379 can either be filed with a joint return, or by itself after a return has already been filed. Once form 8379 is filed the IRS will review to determine whether you are eligible. This process can take anywhere from 11-14 weeks.
So, how much will you get back? The IRS will calculate the amount a taxpayer will receive as if both spouses filed a separate return. Everything will be allocated such as income, expenses, and credits but you will still be liable for your portion of any penalties, tax, and interest due.
If you want more information on Injured Spouse Relief, IRS tax debts or anything else IRS related, then you can contact me at either (203) 285-8545 or by email at ngolino@gs-lawfirm.com.
1 Audubon Street, 3rd Floor
New Haven, CT 06511
Ph. (203) 285-8545 ~ ngolino@gs-lawfirm.com
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