The term injured spouse does not mean being harmed physically. It is a finance term that implies that you could be an injured spouse when you file for a joint tax return. It happens when your partner has unfulfilled past debts that would be collected by the IRS.
Even though you were not a part of the debts, you are obliged to get your refund but the IRS will take all or some part of your refund to fulfill the past debts of your spouse. It implies that you might not get a single penny. To prevent such situations, you fill the form 8379.
The two types of cases that cause injured spouse taxes are:
- Past due for child support
- Past due for student loans
Who are the possible candidates for form 8379?
The spouse becomes aware of their or part of the share. It means when your partner falls behind or refuses to pay for your child support, alimony, federal state tax, etc, you can apply for the injured spouse. It is a request application to the IRS, which will release their part of the tax refund.
How to claim for an Injured Spouse?
To become the ideal candidate for filing the injured spouse, you will be required to fulfill the following requirements.
1. You will not pay for the past due amount
The past due amount is solely your partner’s debt which was taken before you both got married. It means that it is the amount that your spouse is liable to fulfill.
2. You filed for the income return on the joint tax.
Some part of the amount included in the joint return should be of your money generated by your employment or investments. If your share for the tax year is nothing, then it is very clear that you don’t have any contribution to it and will receive nothing.
Conclusion
IRS injured spouse relief is meant for partners. It is filed when an agency tells you that the refund of your taxes will be withheld for paying the debts of your spouse then you can file for an Injured Spouse and get your part of the share.