The National Directory of Certified Public Accountants

Ask A CPA - Innocent Spouse Relief

Is Form 8379 The Form I Use For Injured Spouse Relief To Get My Portion Of A Joint Returns Refund ?

Yes. Form 8379 is the form you can use for Injured Spouse relief to get your portion of a joint tax returns refund. You are an injured spouse if all or part of your share of the overpayment shown on your joint IRS Form 1040 was or is expected to be applied against your spouse’s past due child support or spousal support payments of Federal debts such as student loans. You can file IRS Form 8379 if all 3 of the following conditions are met. You are not required to pay the past due amount. You received and reported income such as wages, taxable interest etc. on a joint return or your main home was in a community property state other than Arizona. (Community property states are CA,ID,LA,NE,NM,TX,WA and WI). You made and reported payments such as Federal income tax withheld from your wages or estimated tax payments or you claimed an earned income credit or other refundable credit on a joint return.

If you need professional help with "Innocent Spouse Relief" or have other tax questions, we can help you find a local licensed CPA for a free, no-obligation consultation.