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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 for each year that 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 with over 30 years in practice, 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 consultation.





Charleston Tax Attorney, John Kachmarsky, and the Law Office of John Kachmarsky provide legal services in the areas of Asset Protection, LLC (Limited Liability Company) Formation, Business Formation, Contracts, Conservatorships, Powers of Attorney, Estate Administration, Probate, Estate Planning, Wills, Trusts, FINRA Disputes, Securities Losses, Income Tax, Tax Planning, Tax Controversy, Tax Litigation, Tax Settlement, and Offer in Compromise to individual and business clients in Charleston and throughout South Carolina and the U.S. including communities such as North Charleston, Summerville, Mt. Pleasant, Hilton Head Island, Myrtle Beach, Georgetown, Florence, Beaufort, Moncks Corner, Goose Creek, Isle of Palms, Daniel Island, James Island, Charleston County, Berkeley County, Dorchester County, Beaufort County, Horry County, Georgetown County, Florence County and Colleton County.

John Kachmarsky is a Charleston Tax Attorney with a Master of Laws Degree in Taxation.  Charleston Tax Attorney, John Kachmarsky, is licensed to practice law in South Carolina and Georgia and represents clients before the Internal Revenue Service and the United States Tax Court.

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