An injured spouse claim (Form 8379) recovers your share of a joint refund that was taken to pay your spouse's separate debt, such as back taxes, child support, or student loans.
The IRS allocates the refund between spouses based on each one’s income and withholding. It can be filed with the return or after the offset.
It is often confused with innocent spouse relief, which addresses liability for a spouse’s tax errors rather than a seized refund. Innocent spouse relief.
Audits, penalties, collections, criminal exposure, and Tax Court, handled by attorneys who do this every day.
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Definitions are general information, not legal advice, and may not reflect the most recent changes in law.
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