You must meet all the following conditions to qualify for innocent spouse relief.

• You filed a joint return which has an understatement of tax due to erroneous items, defined below, of your spouse (or former spouse).
• You establish that at the time you signed the joint return you did not know, and had no reason to know, that there was an understatement of tax.
• Considering all the facts and circumstances, it would be unfair to hold you liable for the understatement of tax.
• You and your spouse (or former spouse) have not transferred property to one another as part of a fraudulent scheme. A fraudulent scheme includes a scheme to defraud the IRS or another third party, such as a creditor, ex-spouse, or business partner.

If you file a joint return and all or part of your refund is applied against your spouses’ past-due federal tax, state income tax, child or spousal support or federal non-tax debt, such as a student loan, you may be entitled to injured spouse relief.

To be considered an injured spouse, you must have made and reported tax payments, such as federal income tax withheld from wages or estimated tax payments, or claimed a refundable tax credit, such as the earned income credit or additional child tax credit on the joint return, and not be legally obligated to pay the past-due amount.

If you filed a joint return and you’re not responsible for the debt, but you are entitled to a portion of the refund you may request your portion of the refund by filing Form 8379, Injured Spouse Allocation. Do not use Form 8379 if you are claiming innocent spouse relief.

If you need guidance requesting innocent/injured spouse relief, it’s best to have a professional by your side. Tax Response Center’s tax professionals are experienced in preparing, submitting, and settling these cases. They can answer any questions you have and help you assess your options.

Give us a call today! – (888) 427-5077.