Injured Spouse

1
Injured Spouse
2
Who is an Injured Spouse

• You file a joint return and all or part of the
  refund is expected to be offset to your spouses
  legally enforceable
• Past-due federal tax or state income tax,
• Child or spousal support or
• Other federal debt, e.g., student loan
• Different from Innocent Spouse who is someone
  who doesnt believe they should be liable for
  their spouses tax obligation.

3
Who is Eligible

• You are not legally obligated to pay the debt and
• You made and reported payments (withholding or
  ES) or you claimed a refundable credit.
• Note only one of the above need apply in a
  community property state like WA

4
When to File

• File Form 8379 when you become aware of the
  actual or expected offset
• You must file Form 8379 each year you meet the
  condition

5
How to File

• Efile with the joint return
• Mail Form 8379 with the joint return or with a
  required amendment attach Form 8379 in sequence
  order.
• File a stand alone Form 8379 after the joint
  return be sure to include copies of all Forms
  W2/1099 showing withholding for both spouses
• Where to file locations in Form 8379 instructions
  (available in TaxWise)

6
Form 8379

• Part I
• Name and SSN exactly as on the return
• Identify tax year and current address
• Answer questions
• Part II
• Fill-in all three columns
• IRS will calculate for community income
• Injured spouse must sign