Injured Spouse and Child Support Relief in California

Injured spouse relief allows recovery of some tax refund intercepts.

According to the U.S. Internal Revenue Service (IRS), an injured spouse is an individual who files a joint federal tax return with a spouse who owes child support related to a past relationship. Injured spouse relief may affect family law actions under California state laws.

California Family Law and Tax Refund Intercepts

The California Courts Self-Help Center notes that parents receiving child support can ask their local child support agency for help with enforcement. The agency can implement a tax refund intercept to collect money and put those funds toward owed child support payments.

Injured Spouse Relief

An individual married to a parent who owes child support from another relationship may be eligible to file a claim for relief after a local child support agency makes a federal tax refund intercept. The IRS explains that the claim allows an injured spouse to recover her share of the tax refund. The California Department of Child Support Services (CSS) recognized injured spouse relief claims in 2004 through a CSS letter to local agencies.

Procedures

According to the CSS, the injured spouse can claim his share of the tax refund by including IRS Form 8379 with the couple's joint tax filing or by submitting the form at a subsequent date. The injured spouse can then receive his share of the refund while the other half goes toward California child support arrears.

References

• IRS: Topic 205 - Innocent Spouse Relief (and Separation of Liability and Equitable Relief)
• California Courts Self-Help Center: Child and Spousal/Partner Support Orders
• California Department of Child Support Services: CSS Letter: 04-13

Resources

• IRS Form 8379: Injured Spouse Allocation
• IRS: Topic 203 - Failure to Pay Child Support, Federal Non--Tax Debts, State Income Tax Obligations