Injured Spouse Claim

1-866-456-4995 or www.AlabamaLegalHelp.org

Who can file an Injured Spouse Claim?

To get your part of the refund ALL four of thesethings must be true:

1. You filed or plan to file a joint tax return with your husband or wife.

2. You earned some of the income shown on your tax return.

3. You paid part of the taxes shown on your joint tax return.

4. You don’t owe the money; your spouse is the only one who owes the money.

Example 1: Edith and Jim

$10,000 $5,000

Edith JimKids

$1,200

Edith should file an Injured Spouse Claim

Example 2: Fred and Harriet

$3,000 $5,000

Harriet Fred

$400

Fred should file an Injured Spouse Claim

Example 3: Mary and Joe

$8,000 $6,000

Mary Joe

$1,500

Joe should file an Injured Spouse Claim

How do I file an Injured Spouse Claim?

Fill out IRS Form 8379.

Make copies of all W-2 and 1099-R forms for you and your spouse.

W-2

SAMPLE

8379

SAMPLE

1099-R

SAMPLE

1099-RW-2

What if I have already filed my joint tax return?

What if I am preparing to file my joint tax return?

INJURED SPOUSE

Where do I send my Form 8379?

IRS Service CenterAustin, TX 73301-0002

When should I file?

• File with your tax return.OR• You can also file after the IRS keeps your

refund.

How long will it take the IRS to respond?

12 weeks

Legal Services Alabama is an independent, nonprofit organization that provides qualifying low-income individuals with free civil legal assistance. LSA is a statewide program serving all 67 counties in Alabama and provides a full range of services. This presentation offers legal information, not legal advice. We try hard to make sure our presentations accurately explain your rights and options. However, this presentation does not apply the law to your personal facts. For this sort of legal advice, you should call a lawyer. The LSA LITC receives funding from the IRS, the clinic and its employees and volunteers are not affiliated with the IRS. A taxpayer’s decision to use the LITC will not affect the taxpayer’s rights before the IRS. This information cannot take the place of advice from a lawyer. Each case is different and needs individual legal advice. You should contact a lawyer if you need representation on a tax matter or if you have questions.

How can I get help?

• Call Legal Services Alabama Low Income Taxpayer Clinic

1-866-456-4995 OR

Online at www.AlabamaLegalHelp.org

The LSA Low Income Taxpayer Clinic receives funding from the IRS, the clinic and its employees and volunteers are not affiliated with the IRS. A taxpayer’s decision to use the LITC will not affect the taxpayer’s rights before the IRS.

1-866-456-4995 or www.AlabamaLegalHelp.org