The Injured Spouse Tax Refund Allocation mainly applies to couples who file or e-File (a spouse can claim tax refund allocation when preparing and e-Filing income taxes on eFile.com) federal or IRS income tax returns with the filing status Married Filing Jointly or MFJ. The term injured raises doubts here? What does it mean? If you e-File a MFJ tax return and all or part of your portion of the IRS Tax Refund will be applied to offset your spouse’s legally enforceable overdue IRS federal taxes, state income tax, unpaid or overdue child support payments, unemployment compensation debts, or other federal non-tax debt as student loans etc. In this case an offset – via a notice of offset – for federal tax debts is issued by the IRS. This notice for past-due obligations is issued by the Treasury Office of Fiscal Service.
This is how you do it on efile.com.
By comparison, innocent spouse relief applies to the income tax debt of current or former spouses.
if you prepared and filed or electronically filed a joint married income tax return and one spouse is not responsible for the other spouse’s current or past debts, then the spouse may be eligible to apply for their part of the irs tax refund if the irs offset the tax refund to pay off the spouse’s debt.
The following are types of debt that the IRS may be entitled to pay through the Treasury Offset Program (above) by reducing your income tax refund as a result of filing joint tax:
- nontax debts to federal agencies
- state income tax obligations
- overdue child support payments
- student loan
- spousal support
- unemployment compensation debts (for example, compensation paid due to fraud and/or contributions due to a state fund that were not paid).
- take the injured spouse interview :
injured spouse claim interview
To determine if your debt can be paid or offset by a reduced tax refund, you can contact the office or agency you owe, contact the tax services office online or by calling 1.800.304.3107 or tty /tdd 866.297.0517.
if you believe you should not owe the debt or if you are disputing the amount deducted from the refund, contact the irs only if the original amount of your tax refund shown on the notice from the tax services office differs from the refund amount shown on your 2021 tax return.
injured spouse tax refund claim
You can apply for or claim your share of an IRS tax refund if you filed electronically or filed a joint married tax return and are not responsible for your spouse’s debt. When you prepare and file with efile.com, we’ll help you generate and complete the right forms for you. In this situation, the application will help you complete and file Form 8379, Injured Spouse Assignment. The form will be filed with your 2021 tax return, which is due April 18, 2022. Otherwise, to claim your tax refund, you will need to file from 8379 separately after you have filed your tax return:
- File Form 8379 with your joint tax return amendment (note: write or enter “injured spouse” in the upper left corner of the first page of the joint return).
- submit the form later (the irs may process form 8379 before an offset occurs) or after you have received a letter from the irs or other agency about the tax refund offset. It can take up to 8 weeks for the IRS to process the form itself. Be sure to read the instructions below.
- If you file Form 8379 alone, you must type or enter the Social Security numbers of both spouses in the same order as they are listed on your joint return. Only the injured spouse should sign the form, and be sure to include their tax forms (W-2, W-2G, 1099, etc.) to show federal income tax withholding for both spouses, if applicable. You do not need to attach the previously filed tax return.
- The irs will figure the injured spouse’s portion of the tax refund. If you resided in a community property state during the given tax year, the IRS will take into account the state community property law, as not all debts are subject to tax refund offset.
- Instructions about how you do it at efile.com.
Please note that there is a difference between an injured spouse claim and an innocent spouse’s claim for relief.
If you are filing Form 8379 separately, send your Form 8379 with the attachments listed above to one of the following US Postal Service addresses. US: Internal Revenue Service, P.O. box 120053, covington, ky 41012. by fedex or ups send to: irs, 201 w. rivercenter blvd., stop 840f, covington, ky 41011. or fax the form and attachments to 855-233-8558. Do not send your Form 8379 to any other IRS address.
more information on marriage, divorce/separation, & taxes
- Learn about the ramifications of marriage and your taxes.
- See how divorce or separation affects your taxes.
- Find out what to do if a former spouse claims a dependent on your tax return.
calculate your tax return with efile.com’s 2021 tax calculator: 2021 tax calculator
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