Injured Spouse Claim and Allocation Income Tax Form

This article looks at a special tax circumstance that can sometimes affect separated or divorced couples being asked to put part of their tax refund towards their spouse's debts and how filing an Injured Spouse Claim and Allocation Income Tax Form can help ...

An injured spouse is a man or woman who expects that all or some of their income tax refund will be applied to their spouse's child support, alimony, past-due federal taxes or other debts that are withheld from income tax returns like student loans. The injured spouse is defined as the spouse that did not incur these legally enforceable and collectible debts.

Many people who fall into the situation of being an injured spouse do not know about this tax form that can allow their tax refund not to be withheld toward payment of these debts. By using IRS Form 8379, Injured Spouse Claim and Allocation, the injured spouse can get their refund or that part of a joint refund that would be theirs. This can make a huge difference in the emotional environment of the home as well as allow the family to pay expenses rather than allowing them to pile up.

Suppose you marry a man or woman and later learn that he or she owes back taxes from several years before you met him or her. Would you have to pay that spouse's back taxes for them by having your tax refund money withheld? The answer is no, by filing the injured spouse claim form, you can still obtain your own tax refund while any money due to be refunded to your spouse will be withheld and paid toward the debts owed. Often this fact is overlooked by tax preparers and almost always overlooked by individuals who prepare their own taxes at home.

An innocent spouse is not the same as an injured spouse. The innocent spouse is someone who believes that his or her tax liability should be paid in full by the other spouse. For example, if you owe taxes because your spouse omitted income or used false deductions or tax credits and have divorced or separated from that spouse, it would not be fair to hold the innocent spouse liable for the actions of an estranged person. Innocent Spouse Relief can be filed in this situation, providing all the information necessary. Form 8379 may allow you to obtain your share of the overpayment of income taxes provided you are not liable for any of the taxes.

If you have any type of special tax situation such as those above, it is wise to seek professional advice from a well-trained tax preparer or accountant before filing taxes. The Internal Revenue Service will not know your situation and will not adjust your tax forms for you. You could end up failing to get hundreds or even thousands of dollars in tax refund money because you failed to take the time to explain in detail to the IRS your special circumstances.

While these special circumstances are relatively uncommon for those who fall into the tax category, if the circumstances qualify them for an injured spouse or innocent spouse, the tax refund they enjoy can be a great benefit. Always ask questions if your situation is special in any way and learn about any possible solutions to uncertainties. There may well be a way to get your refund, even if your spouse has tax problems. After all, your taxes and issues surrounding taxes should be individual when the special circumstances warrant and support the need for individuality.

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