What Does an Injured Spouse Mean With the IRS?

An injured spouse can receive her share of a joint tax refund when her spouse owes taxes personally.

If you filed a joint tax return with your spouse expecting a tax refund and the IRS has seized all or part of that refund and applied it to a tax liability owed solely by your spouse, you qualify as an injured spouse.

Injured Spouse Relief

If only your spouse owes back taxes, you are entitled to your share of the refund stemming from a joint tax return. If back taxes stem from an old, joint tax return, both you and your spouse are liable for the taxes owed and you cannot claim injured spouse relief.

Form 8379

Whether you have already filed your joint return or not, you can use IRS Form 8379 to notify the IRS of your injured spouse status. The IRS will use the information you give them to determine which portion of the joint refund you are entitled to receive.

Innocent Spouse

Injured spouse should not be confused with innocent spouse. When you and your spouse are deemed to owe taxes stemming from a joint return, but you can prove you had no knowledge of the understatement of tax, the IRS can grant you innocent spouse relief. In this case, use Form 8857. Do not attempt to claim injured spouse relief.

References

• Fairmark Press: Injured Spouse Rule
• Internal Revenue Service (IRS): Form 8379, Injured Spouse Allocation (January 2009)
• Internal Revenue Service (IRS): Innocent Spouse Relief
• Internal Revenue Service (IRS): Form 8857, Request for Innocent Spouse Relief (January 2009)