2000 Tax Help Archives  

Injured & Innocent Spouse

This is archived information that pertains only to the 2000 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Is there a form for receiving the no-fault spouse's portion on a joint return when one spouse owes child support?

Yes, Form 8379, Injured Spouse Claim and Allocation, is the application to request your portion of a joint refund.

References:

  • Form 8379, Injured Spouse Claim and Allocation


How can I collect child support from my ex-spouse?

You must contact your local child support agency.

References:


My ex-spouse is delinquent in paying child support. The attorney general has filed some sort of paperwork with the IRS to withhold my ex-spouse's tax refund. How would I receive the withheld refund?

Because the answer is different for each state, you need to contact the state link to the U.S. Department of Health and Human Services Administration for Children & Families Office of Child Support Enforcement where you live to get this information.

References:


How do I know if I am an injured spouse?

When a joint return is filed and only one spouse owes past-due child and spousal support or a federal debt, the other spouse can be considered an injured spouse and may request his or her share of the joint refund. If this situation applies to you, file Form 8379, Injured Spouse Claim and Allocation, to recover your share of the joint refund.

You are considered an injured spouse if you:

  1. file a joint tax return,
  2. have received income (such as wages, interest, etc.)
  3. have made tax payments (such as withholding)
  4. report the income and tax payments on the joint return, and
  5. have a refund due, all or part of which was, or is expected to be, applied against your spouse's past-due amount.

References:

  • Form 8379, Injured Spouse Claim and Allocation


When should I file the Form 8379?

You can file Form 8379, Injured Spouse Claim and Allocation, with your joint return or after you have filed. If filed with your return, attach the form to the return in the order of the attachment sequence number and enter "Injured Spouse" in the upper left corner of the return. If you have already filed your return, you can file Form 8379 by sending it separately to the same IRS Service Center where you filed your return.

References:

  • Form 8379, Injured Spouse Claim and Allocation


Is there any way to find out if I need to file an injured spouse claim before I file a return?

Your spouse can ask the agency that might be claiming the refund for a past-due debt. Another source of information is the Financial Management Service Help Desk at 800-304-3107.

References:

  • Form 8379, Injured Spouse Claim and Allocation


My spouse's taxes are to be held by the government. Can I file separate or is there a injured spouse clause that I can file to receive more of my return?

You can file separate or you can file a joint return with a request for injured spouse relief. To file for injured spouse relief, you need to file Form 8379, Injured Spouse Claim and Allocation. Attach the form to the return in the order of the attachment sequence number and enter "Injured Spouse" in the upper left corner of the return. If you have already filed your return you can file Form 8379 by sending it separately to the same IRS Service Center where you filed your return.

References:

  • Form 8379, Injured Spouse Claim and Allocation


I live in a community property state. Can I file a Form 8379?

Yes, but only if you are not the spouse required to pay the past-due debt.

References:


Can I file my return electronically even though I am filing a Form 8379, Injured Spouse Claim and Allocation?

Yes, you can file electronically.

References:

  • Form 8379, Injured Spouse Claim and Allocation

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