A couple can file Form 8379 along with their joint tax return if they expect their refund to be seized. Alternatively, the injured spouse can file it separately from the return if they find out after they file that a refund was seized. The form has four parts: Part I is a series of...
The "injured" spouse on ajointly filedtax return can file Form 8379 to regain their share of a joint refund that was seized to pay a past-due obligation of the other spouse. These obligations might include past-due federal tax, state tax, child support, or federal non-tax debt (such as...
Killer IRS Injured Spouse Relief Form 8379Joe Mastriano, CPA
"Injured Spouse" in the top left corner of the first page of the return as an alert to the IRS when it's processed. You're not out of luck if you don't receive a notice before filing your return. You can submit Form 8379 to the IRS Service Center where you sent your tax return...
As an example, TIGTA cites Form 8379, which it says, does not advise taxpayers that injured spouse claims can be filed for prior years or that there is a six year statute of limitations on filing these claims for a non-tax debt and a three-year statute of limitations on a tax debt....