What Is An Injured Spouse Form?
An injured spouse form is a document that is used by married couples to claim their share of a joint tax refund when the refund is being used to pay off the other spouse’s debt or past-due child support. In other words, if one spouse owes money to the IRS or to a state agency, the other spouse can use an injured spouse form to claim their share of the tax refund, so that their share is not taken to pay off the other spouse’s debt. The form can be used for federal taxes as well as taxes filed with individual states.
Injured spouse forms are available from the IRS and from state departments of revenue. Some state agencies may have their own form that must be used, so it’s important to check with the appropriate agency before filing. Generally, the form must be filed within three years of the date the return was due or two years from the date the taxes were paid, whichever is later.
How an Injured Spouse Form Works
When a married couple files their taxes jointly, the IRS considers their income and any refunds to be shared between the two spouses. If one spouse has unpaid taxes, past-due child support, or other debts, the IRS can take the couple’s tax refund and apply it to the debt. An injured spouse form can be used to claim the other spouse’s share of the refund, so that the refund is not taken to pay off the other spouse’s debt.
When filing the form, the spouse who is not responsible for the debt must provide the IRS with their Social Security number and the amount of their share of the refund. The IRS will then review the claim and determine whether the spouse is eligible to receive his or her share of the refund. If the claim is approved, the spouse will receive their portion of the refund and the other portion will be applied to the debt.
Who is Eligible for an Injured Spouse Form?
In order to use an injured spouse form, both spouses must have valid Social Security numbers and file a joint tax return. The spouse who is not responsible for the debt must also have earned income or have had taxes withheld from their wages. While the injured spouse form is designed to help spouses who are not responsible for the debt, it is important to note that the form cannot be used to avoid any debt that a spouse is responsible for.
In addition, the injured spouse form cannot be used to claim a refund if the couple used a “married filing separately” status when they filed their return. In this case, each spouse is responsible for any taxes or debts that are owed. Similarly, the injured spouse form cannot be used to claim a refund if the couple used a “head of household” status. In this case, the parent is responsible for any taxes or debts that are owed.
What Happens After an Injured Spouse Form is Filed?
Once the injured spouse form is filed, the IRS will review it to determine whether the spouse is eligible for their share of the refund. Generally, the IRS will process the claim within 6-8 weeks. If the claim is approved, the spouse will receive their share of the refund. If the claim is denied, the IRS will explain why the claim was denied and the spouse will have the opportunity to appeal the decision.
Can You File an Injured Spouse Form if You Live in a Community Property State?
The laws regarding community property vary from state to state. Generally, community property states such as California, Alaska, Arizona, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin consider all income and property acquired during a marriage to be owned jointly by both spouses. This means that the IRS may consider both spouses to be responsible for any taxes or debts that are owed. In these states, it may be more difficult for the innocent spouse to claim their share of the refund.
However, it is still possible for the innocent spouse to claim their share of the refund in a community property state. In these cases, the innocent spouse must provide the IRS with additional evidence to prove that the debt or taxes are not the responsibility of the innocent spouse. This could include evidence such as copies of income tax returns, bank statements, or other documents that show that the income used to pay the debt was earned by the other spouse.
Conclusion
An injured spouse form is a document that is used by married couples to claim their share of a joint tax refund when the refund is being used to pay off the other spouse’s debt or past-due child support. The form can be used for federal taxes as well as taxes filed with individual states. In order to use the form, both spouses must have valid Social Security numbers and file a joint tax return. The spouse who is not responsible for the debt must also have earned income or have had taxes withheld from their wages.
Once the injured spouse form is filed, the IRS will review it to determine whether the spouse is eligible for their share of the refund. If the claim is approved, the spouse will receive their share of the refund. In community property states, the innocent spouse must provide the IRS with additional evidence to prove that the debt or taxes are not the responsibility of the innocent spouse.
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