Qualifying For Injured Spouse Claims
Filing An Injured Spouse Claim
If you file a joint income tax return and are due a refund that the IRS takes to cover a tax debt owed solely by your spouse, you may be eligible to file an injured spouse claim. An injured spouse claim may allow you to recover your share of the refund if the IRS took the refund to satisfy your spouse’s past due federal income tax, child support, or a federal non-tax debt such as a student loan. Notices for federal tax debts are issued by the Internal Revenue Service. Notices for past-due state income taxes, child or spousal support, or federal non-tax debts such as student loans are issued by the United State's Treasury Department's Financial Management Service (FMS).
In order to qualify for an injured spouse claim, you must have reportable income of your own and made tax payments to the IRS through withholding or estimated tax payments, or claimed an earned income credit or other refundable credit on the joint return.
To make an Injured Spouse Claim, you must file Form 8379 (Innocent Spouse Allocation) with the Internal Revenue Service when you become aware that all or part of your share of an overpayment was, or is expected to be, applied against your spouse's legally enforceable past-due obligations. You must file Form 8379 each year you meet this condition and want your portion of the refund.
Get a Game Plan!
A well devised plan for discharging tax indebtedness is important and almost impossible to achieve without the help of an experienced professional who understands the process or various processes that may be involved, what is possible and what is not, and the full range of remedies available. Remember, there are often multiple solutions to the settlement of a tax debt. As an attorney certified as a tax specialist, John Kachmarsky and the staff at the Law Office of John Kachmarsky have that experience and knowledge.
Contact our Charleston, South Carolina law office today to make an appointment for an initial telephone consultation.
