Categories: General Tax Terms
Injured Spouse Allocation refers to a tax relief mechanism that allows a spouse who did not contribute to a tax liability to claim their share of a joint tax refund when the other spouse has unpaid debts, such as federal tax obligations or student loans.
In cases where married couples file a joint tax return and one spouse’s income is subject to garnishment or offset due to the other spouse’s debts, the injured spouse can file IRS Form 8379 to request their portion of the refund based on their individual income and tax contributions. This allocation helps protect the innocent spouse from being unfairly penalized for the other spouse’s debts.
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