Injured Spouse Relief

Information about The Tax Resolution Company

The first requirement for an Injured Spouse Claim is that you filed or intend to file a joint return with your spouse. If this is not the case, you do not qualify for Injured Spouse Relief. You may STOP HERE!

Injured Spouse Relief is for liabilities of a spouse that the injured spouse is not legally responsible for. These would include:

- Prior past due federal or state tax liabilities

- Child or spousal support, or

- Student loans

You should only file an injured spouse claim if all of the following apply:

(1) You are not legally obligated to pay the past-due amount*

(2) At least a portion of the income on the return was yours, and

(3) You had federal income tax withheld from your wages, made estimated tax payments or claimed the earned income credit or another refundable credit on the joint return.

* If you live in a community property state, only Item (1) above need apply. These states include: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington and Wisconsin.

How To File: Injured Spouse Relief is claimed on IRS Form 8379 - Injured Spouse Allocation. You can file Form 8379 with your original joint return, amended joint return or by itself, after your joint return is filed.

When To File: File an Injured Spouse Claim as soon as you become aware that all or part of an overpayment on your joint tax return has or will be offset against your spouse's past-due obligations. You must file a separate form for each year you claim.

Where to File: See specific instructions with the Injured Spouse Claim form to determine where to file the claim. However, it is generally filed at the IRS Service Center where the original return was filed, or the IRS Service Center for the place where you currently reside.

It normally takes from eight (8) to fourteen (14) weeks for an Injured Spouse Claim to be processed.

TRC has a great deal of experience in filing Injured Spouse Claims and we would be happy to help you. Contact us today for assistance.

Follow us on social media: