Was Your Tax Refund Withheld to Pay Your Spouse's Debt?
Texas Taxpayer Assistance Project
A Project of Texas RioGrande Legal Aid, Inc.
Clients Call Toll-Free 1-888-988-9996
Am I An Injured Spouse?
Did you file a tax return with your spouse?
Did you think you were going to get a refund?
Did you not get your refund?
Was your refund used to pay your spouse's old tax, child support, or federal debt, like a student loan?
If you answered yes to all four questions, you may be an injured spouse.
What Is An Injured Spouse Claim?
When you file an income tax return with your spouse, the government can use all or part of the joint refund to pay one spouse's old tax, child support, or other federal debt, like a student loan. If this happens, the government will send you a letter. The letter will tell you the name, address and telephone number of the agency collecting the debt.
If you file an injured spouse claim, you may get back your part of the tax refund that was used to pay your spouse's debt.
If you have a joint tax debt, an injured spouse claim will not help you. A joint tax debt is a debt that both you and your spouse owe. If you need help with a joint tax debt, call the Texas Taxpayer Assistance Project to find out if you are an innocent spouse.
Can I Make An Injured Spouse Claim?
You can make an injured spouse claim if you meet three conditions:
1. You do not owe the debt. This means that the debt happened before you got married, OR your spouse is the only one who owes the debt. This could be for child support, student loans, foreclosures on federal loans to buy a house, and other federal debts.
Example: Mary is married to Bob. Bob has to pay child support for a child that he had with Lisa. Bob is behind on his child support payments. Mary is not required to pay Bob's past due child support.
2. You reported income on a tax return with your spouse. This means some or all of the income on the tax return belongs to you.
Example: Mary and Bob filed a joint tax return reporting $8,000. Mary made $5,000 as a cashier. Bob made $3,000 as a mechanic. Mary reported $5,000 of income on the joint return.
3. You reported payments on a tax return with your spouse. Payments are federal income tax withheld from your paycheck, tax payments you send to the IRS, or refundable credits, like the Earned Income Tax Credit.
Example: Mary and Bob filed a joint tax return. Mary made $5,000 as a cashier. Her W-2 shows $300 income tax was withheld. Mary reported the $300 payment on the joint tax return.
How Do I Make An Injured Spouse Claim?
You make an injured spouse claim by filling out IRS Form 8379.
If you have NOT filed your joint tax return, attach Form 8379 to the return and write “Injured Spouse” in the upper left corner of the return.
If you HAVE filed your joint tax return, sign the back page of Form 8379. Mail the form to the IRS Center where you filed the joint return. If you lived in Texas when you filed the joint return, mail Form 8379 to the Internal Revenue Service Center, Austin, TX 73301.
Attach to Form 8379 copies of all Forms W-2 and 1099 that show the income tax withheld for both spouses.
You can get Form 8379 on the Internet at www.irs.gov or by calling 1-800-829-1040.
When Do I Make An Injured Spouse Claim?
If you get a letter that says your tax refund will be withheld to pay your spouse's debt, you can make an injured spouse claim when you file your joint tax return. You attach Form 8379 to your tax return and mail it to the IRS. You can also file Form 8379 electronically. If you do not get a letter that says your tax refund will be withheld, you can make an injured spouse claim as soon as the government keeps your tax refund.
It can take the IRS up to eight weeks to process the injured spouse claim.
What If I Don't Agree With The IRS Decision?
You can write to the IRS and ask for a copy of the Injured Spouse Claim worksheet, or call the Texas Taxpayer Assistance Project at 1-888-988-9996.
How Can I Get Help?
To find out if we can help, call toll-free 1-888-988-9996.
NOTE: This information cannot take the place of advice from an attorney. Each case is different and requires individual advice. You should contact an attorney if you need representation on a tax matter or if you have questions. Pursuant to Internal Revenue Service Circular 230, we are required to advise you that if there is any tax advice contained herein, it is not intended to be used, and cannot be used by the addressee or any taxpayer, for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code.
The Texas Taxpayer Assistance Project is funded in part by a grant from the Internal Revenue Service.
