Injured spouse claim 
9/5/04
- Collection Options:
- extension up to 120 days to pay taxes in full
- currently not collectible (hardship) status – delay collection until financial condition improves
- installment payments
- bankruptcy
- expiration of Statute of limitations
- offer in compromise – settle for less than full payment
- See also: collection standards
- financial Information forms
- collection due process hearing right
- IRS Taxpayer Advocate Service (TAS)
- IRS Form 911 – Request for Taxpayer Advocate Service Assistance/ hardship relief
- Low Income Taxpayer Clinic (LITC)
- determining the correct tax
- audits / record keeping
- IRS correspondence audits
- notice of deficiency
- Tax Court
- what if you haven't filed returns
- trust fund recovery penalty
- what if you can't pay your taxes
- what if my spouse owes taxes but I don't
- can I really settle for pennies on the dollar ?
- innocent spouse relief
- injured spouse relief
- tax liens & levies
- subordination of lien
- can the IRS take my house
- abatement of penalties
- discharge of property from lien
- subordination of IRS lien, e.g., to refinancing
- bankruptcy doesn't remove a tax lien even after the tax is discharged
- trust fund recovery (responsible person) penalty
- private party (non-IRS) debt collectors
- tenancy by the entirety protections US v. Craft
- Missouri:
See also innocent spouse relief.
The non-liable spouse can be considered an "injured spouse" and can recover their share of the joint refund when a joint return is filed and only one spouse owes:
- past due federal tax;
- past-due child support;
- past-due spousal support;
- a federal debt; or
- state income tax.
You can file a "separate" or joint return with a request for injured spouse relief.
Requirements for injured spouse claim:
- Filed a joint tax return;
- Have reported income (such as wages, interest, etc.);
- Have made and reported tax payments (such as federal income tax withheld from wages or estimated tax payments) or claimed the earned income credit or other refundable credit; and
- Have an overpayment, all or part of which can be applied against the past-due amount.
When should I file ?
- With your joint return, attach the form to the return in the order of the attachment sequence number and enter "Injured Spouse" in the upper left corner of the return
- After you have filed, mail Form 8379 by itself to the same IRS Service Center where you lived when you filed your joint return. Include copies of all Form W-2, Form W-2G, and any Form 1099-R showing income tax withheld for both spouses.
Overpayments involving community property states will be allocated according to state law.
You can file electronically.
See also innocent spouse relief.