The Iowa Department of Revenue does not recognize the federal “injured spouse” form. When a jointly filed Iowa refund is applied to a federal, state, county, or city debt owed by either spouse, the Department will issue a Notice of Setoff. The non-debtor spouse may request a division of the jointly or commonly owned payment. This request must generally be submitted within 15 days of the date on the Notice of Setoff. Follow the instructions in the notice and respond through GovConnectIowa.
Key Points for Iowa Taxpayers
- Iowa does not accept IRS Form 8379 (Injured Spouse Allocation) or recognize the federal injured spouse election for Iowa income tax purposes.
- Iowa income tax refund offsets for a spouse's debt are administered by the Iowa Department of Revenue. If your Iowa refund is applied to your spouse's debt, the Department will notify you and provide instructions for requesting relief if applicable.
Source:
Form IA 1040
Disclaimer: Always verify details with the official Iowa Department of Revenue forms and instructions. For complex situations, consult a tax professional or attorney.