Innocent and Injured Spouse

Injured Spouse Relief

Injured spouse relief may be available in situations where the income tax refund of a jointly filed
return is taken and applied toward a debt that is owed solely by one spouse. To protect the
portion of the joint income tax refund that is attributable to the non-obligated spouse, IRS Form
8379 – Injured Spouse Allocation, should be filed together with the joint income tax return. IRS
Form 8379 can be filed by itself after a joint tax return is filed but it is best to file it with the joint
tax return filing.

Innocent Spouse Relief

Innocent spouse relief may apply if, after a joint return is filed, one spouse (i.e., “the requesting
spouse”) can show there is an understatement of tax on the return due to erroneous items
attributable to the other spouse (i.e., “the non-requesting spouse”) and at the time the joint tax
return was filed, the requesting spouse did not know or have reason to know that the understated
tax existed. In general, a spouse must file for innocent spouse relief by using IRS Form 8857 no
later than 2 years after the first IRS attempt to collect the tax.

Both the evaluation and presentation of a request for spousal relief is complex and is best
handled by a competent tax practitioner who professionally handles such matters.
 

Different procedures apply when IRS Form 8379 is filed with a return and by itself, so if you or
your tax return preparer are not sure how to file for Injured Spouse Relief, feel free to contact
Metuku Law P.C.

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This communication is Attorney Advertising. It is presented for informational purposes
only and does not constitute legal advice. Every legal situation is different, and prior results
do not guarantee a similar outcome. This communication does not create an attorney-client
relationship between Metuku Law P.C. and the recipient.