Injured spouse claim new 9/5/04

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:

You can file a "separate" or joint return with a request for injured spouse relief.

Requirements for injured spouse claim:

When should I file ?

Overpayments involving community property states will be allocated according to state law.

You can file electronically.

See also innocent spouse relief.