How long are injured spouse refunds taking?
Generally: If you file Form 8379 with a joint return electronically, the time needed to process it is about 11 weeks. If you file Form 8379 with a joint return on paper, the time needed is about 14 weeks. If you file Form 8379 by itself after a joint return has already been processed, the time needed is about 8 weeks.
How is injured spouse refund calculated?
The injured spouse’s share of the overpayment is computed by subtracting that spouse’s share of the joint liability, determined in accordance with the separate tax formula, from that spouse’s contribution of credits toward the joint liability. The amount credited cannot exceed the amount of the joint overpayment.
Can I file injured spouse for previous years?
You must file Form 8379 within 3 years from the due date of the original return (including extensions) or within 2 years from the date that you paid the tax that was later offset, whichever is later. Certain circumstances under Code section 6511 may extend this period.
Does filing injured spouse affect stimulus check?
If you filed a Form 8379, Injured Spouse Allocation in 2019 (or 2018, whichever was most recently filed), the IRS sent your portion of the CARES Act stimulus payment in late August, 2020. EIP3 is not protected from garnishment, but some states and financial institutions have chosen to act to protect these payments.
How many times can I file injured spouse?
Is there a limit to the number of years you can file an Injured Spouse form (8379) – due to an outstanding student loan? There is no limit to the number of year. The instructions for the form specifically state “You must file Form 8379 for each year you meet this condition and want your portion of any offset refunded.”
Can you file injured spouse if you didn’t work?
No, she cannot be an “injured spouse” if she has no income. The refundable credits are based on your earned income as well as your qualifying child, so they are not “her” credits or even partly her credits.
What does injured spouse relief allow?
What is an ‘Injured Spouse’ Claim? An injured spouse claim can help you get back your part of a tax refund from a joint tax return. It applies where the IRS has intercepted the refund to offset a debt owed by your spouse but not by you.
When to file for injured spouse tax refund?
You need to file Form 8379 for each year you’re an injured spouse and want your portion of the refund. You can file this form before or after the offset occurs, depending on when you become aware of the separate debt, and can file it with your electronic tax return.
What makes a injured spouse an injured spouse?
You’re an injured spouse if your share of the refund on your joint tax return was (or is expected to be) applied against a separate past-due debt that belongs just to your spouse, with whom you filed the joint return. This can be a federal debt, state income tax debt, state unemployment compensation debt, or child or spousal support payments.
What happens if a spouse files a joint tax return?
If spouses file a joint income tax return and an obligation described in IRC 6402 is owed by one of the spouses, the Service will generally offset the entire overpayment. See Rev. Rul. 84-171.
What does IRM 25.18.5 injured spouse refer to?
For purposes of IRM 25.18.5, the amount of the overpayment the Service keeps after an injured spouse claim is filed in either situation is referred to as the “amount retained.” The injured spouse’s portion of the overpayment that is refunded after the injured spouse claim is filed is referred to as the “amount refunded.”