Can I File as an Injured Spouse?
If you filed a joint tax return with your spouse and you believe you should not be held responsible for the tax debt or refund offset due to your spouse’s actions, you may qualify for Injured Spouse Relief. This relief allows you to claim your portion of a refund that would otherwise be used to pay your spouse’s past-due debts, such as child support, student loans, or federal tax obligations.
When Can You File as an Injured Spouse?
- You filed a joint return with your spouse.
- Your spouse owes a debt that the IRS intends to offset against your joint refund.
- You did not owe the debt and had no legal responsibility for it.
- You did not know about the debt or did not contribute to it.
How to Claim Injured Spouse Relief
To claim injured spouse relief, you must file Form 8379, Injured Spouse Allocation, along with your joint tax return. This form allows you to request that your share of the refund be released to you, while your spouse’s share is used to satisfy their debts.
Important Notes
- Form 8379 is not available for Form 1040-NR filers, as they cannot file joint returns.
- The IRS may deny relief if either spouse failed to keep adequate records necessary to determine tax liability.
- For more details, refer to the instructions for Form 8379 and Publication 504 (Divorced or Separated Individuals).
How to Add Form 8379 in OLT Software
Using Online Taxes (OLT) software, you can add Form 8379 by navigating to the Federal section, selecting "Other Forms," and choosing "Injured Spouse Claim and Allocation - Form 8379." Follow the on-screen instructions to complete the form.
Source:
Instructions for Form 8379, Injured Spouse Allocation
Publication 504, Divorced or Separated Individuals
IRS Forms, Instructions, and Publications
Instructions for Form 1040
Disclaimer: Always verify details with official Federal or State Department of Revenue Forms and Instructions.