How does injured spouse form work

You need to file the form for every tax year in which your refund was affected and for which you want to obtain injured spouse relief. You have three years from the due date of the original return including extensions or two years from the date that you paid the tax that was then offset, whichever is later.

Certain circumstances may give you more time to file Form Send the form along with your joint tax return or amended tax return. Or you can file Form on its own after filing your federal income tax return. Follow the instructions on how to file the form. Generally, if you file Form with a joint return on paper, the processing time is about 14 weeks. If you file electronically, processing is reduced to about 11 weeks. If you file Form by itself after a joint return has been processed, the time needed is about eight weeks.

To determine your refund as an injured spouse, the IRS will calculate the amount as if you and your spouse had filed separate tax returns instead of a joint return. That means your wages, self-employment income and expenses, and credits will be allocated to the spouse who would have shown those items on their individual return.

Or maybe you applied for and thought you and your spouse qualified for a tax credit, but later learned that it was under false pretenses. These obligations might include past-due federal tax, state tax, child support, or federal non-tax debt such as a student loan. The term "injured" refers to the negatively impacted spouse, who does not owe the debt.

Typically, spouses are jointly responsible for a tax obligation so an injured spouse should file Form when they become aware that all or part of a share of a refund was, or is expected to be, applied against their spouse's legally enforceable past-due obligations.

If a spouse has fallen behind on child support payments, alimony, federal or state taxes, federal non-tax debt such as student loans, or certain unemployment compensation debt, then the Department of Treasury is authorized to take a taxpayer's refund and apply it toward the past-due debt. By filling out Form , the injured spouse is requesting that the Internal Revenue Service IRS release their share of a joint tax refund. To be eligible to file Form an "injured" spouse must have reported income included in the joint return in which a refund was garnished.

Form can be filed with a joint tax return, amended joint tax return Form X , or it can be filed afterward by itself. An injured spouse form is only filed with Form X: Amended U. Individual Income Tax Return if a spouse is amending an original return to claim a joint refund. An injured spouse form must be filed for each year the taxpayer wants their portion of any offset refunded.

If a couple files their return knowing any refund might be seized, the injured spouse can file the form with the joint tax return or file separately. Once you file a Form , the IRS will review it to determine whether you are eligible for injured spouse relief and, if so, how much. It takes the IRS about 14 weeks to process an injured spouse form if you file a paper version with a joint return and 11 weeks if you file it electronically. All pages of Form are available on the IRS website.

If you live in a community property state different rules may apply. In general, these states take the view that debts and assets acquired during a marriage are jointly owned, though there are exceptions. The rules vary in each state. The IRS uses each state's rules to determine the amount, if any, refundable to the injured spouse.

Related Tax Terms Refund Offset. Make an appointment Or call Want more help? Schedule a FREE consultation. Make an appointment. Cancel Continue. The types of debt most commonly encountered are:. An injured spouse claim will not help you get relief from a jointly-owed tax debt. A jointly-owed debt is one that both partners are responsible for repaying. For example, any tax due on a tax return filed as "married filing jointly" is a jointly owed debt and both spouses are responsible for paying it.

If, in a later year, the couple's refund is intercepted to pay the debt, neither spouse is an injured spouse. Note: If you feel as though you should not be responsible for your spouse's tax debt after signing a joint return, you may have an "innocent spouse" claim, which is different than an "injured spouse" claim. Please call PTLA for questions about innocent spouse cases. To qualify for an injured spouse claim, you must meet all three following conditions:.

In general, your share of a refund consists of the payments you made plus a pro-rated portion of any refundable credits. If you had federal income tax withheld from your paycheck or if you made estimated tax payments on your self-employment income , the portion of the joint refund represented by those payments will be included in your share.

Any additional child tax credits will also be included in your share.