Why Was My Tax Refund Taken? Refund Offsets Explained
From Tax Guide.
Tax Guide · Arab, Alabama
Injured Spouse vs. Innocent Spouse Relief: What Is the Difference?
Injured spouse (Form 8379) protects your share of a joint refund from a spouse's debts. Innocent spouse (Form 8857) is about a joint return's errors.
The short answer
What is the difference between injured spouse and innocent spouse?
Injured spouse and innocent spouse sound alike, but they solve two different problems: injured spouse is about a refund, and innocent spouse is about a tax bill.
You may be an injured spouse when you file a joint return, the refund is taken to pay a debt that belongs only to your spouse, and you want your share of that refund back. The IRS form for this is Form 8379.
Innocent spouse relief is a request to be released from responsibility for tax, interest or penalties on a joint return that came from your spouse's (or former spouse's) errors or omissions. The IRS form for this is Form 8857.
The two are separate requests with separate rules, and asking for one does not replace the other. Which one fits depends on the facts, and only the IRS decides.
- Injured spouse: a refund was, or may be, applied to a debt that is not yours.
- Innocent spouse: a joint return was wrong, and the resulting tax bill is one you did not know about or should not owe.
Injured spouse
What is an injured spouse claim and Form 8379?
An injured spouse claim, made on Form 8379, asks the IRS to work out how much of a joint refund is yours so that it is not used for your spouse's past-due debt.
When a joint refund is due, the government can apply it to certain past-due debts before you ever see it. These can include past-due child support, defaulted federal student loans, and some other federal or state debts. If the debt belongs only to your spouse, your portion of the refund may be protected.
Form 8379 asks the IRS to divide the refund between you, based on each person's income, withholding and credits reported on the joint return. It can be filed together with the joint return or on its own after you learn that the refund was taken. Because the IRS has to divide the numbers by hand, it can take longer than a normal refund, so patience is part of the process.
The form does not erase your spouse's debt. It only asks for your fair share of the refund. If you are not sure why a refund was reduced, our guide on refund offsets and past-due debts explains how to find out who took it and why.
Innocent spouse
What is innocent spouse relief and Form 8857?
Innocent spouse relief is a way to ask the IRS to release you from a joint tax bill that resulted from your spouse's mistakes, using Form 8857.
When you sign a joint return, you are generally each responsible for the whole tax bill on it, even if your spouse earned all the income or kept all the records. If the IRS later finds unreported income or improper deductions, both names are on the debt. That is called joint and several liability.
The IRS offers a few kinds of relief. Innocent spouse relief looks at whether you knew, or had reason to know, about the error. Separation of liability divides a bill between spouses who are now divorced, separated or living apart. Equitable relief is a broader request that the IRS may consider when the other types do not apply.
Deadlines apply, and they differ by type of relief, so it is worth acting soon after you learn about the problem. Relief is never automatic. The IRS reviews the facts, and the outcome depends on your circumstances. If you also received a letter from the IRS, read what to do when you receive an IRS notice first, because notices have response deadlines printed on them.
Side by side
Injured spouse or innocent spouse: which one applies to me?
The quickest way to tell them apart is to ask whether the problem is a refund that was taken or a balance that is owed.
The table below gives a general comparison. Your situation may involve elements of both, and a preparer can help sort out which request, if any, fits.
| Question | Injured spouse (Form 8379) | Innocent spouse (Form 8857) |
|---|---|---|
| What is the problem? | A joint refund is taken for your spouse's debt | A joint return has an error and a bill |
| What are you asking for? | Your share of the refund | Release from the tax, interest or penalties |
| Whose mistake? | Usually no mistake, just a debt | Your spouse's error or omission |
| Return type | Joint return | Joint return |
| Who decides? | The IRS | The IRS |
A general comparison only. Rules and eligibility depend on the facts, and the IRS makes the final decision.
Before you file
What should I know before asking for spouse relief?
Before you file either form, gather the return in question, any IRS or state letters, and a clear picture of whose income and debts are involved.
These requests often follow a life change, such as separation, divorce or a spouse's death. Our article on taxes after marriage or divorce covers other tax questions that come up at those times, and filing status explains why the choice between joint and separate returns matters for future years.
Do not send Social Security numbers or tax documents through our website. If you would like help, bring your papers to the office or call us.
- The joint tax return for each year involved.
- Any notice or letter from the IRS or the Alabama Department of Revenue.
- The name of the agency or creditor that took or claimed the refund.
- Dates of marriage, separation, divorce or death, if they apply.
- Records showing which spouse earned which income, if you have them.
How we can help
How Melton Tax Services can help
If a joint refund was taken or a joint return has left you with a bill, our office can walk through the notice with you and explain your options.
Through our tax representation service, we can review the notice, explain the options and respond to the agency on your behalf. We cannot promise what the IRS will decide, but we can help you understand which request applies and what to include.
To talk it through, contact our office or call 256-586-4635. We serve Arab and the surrounding area.
Answers
Questions about injured vs. innocent spouse
Can I file Form 8379 after my refund was already taken?
Yes, in many cases you can file the form after a refund has been applied to a debt. The IRS then figures your share. There are time limits, so do not wait if this has happened to you.
Does injured spouse relief remove my spouse's debt?
No. Form 8379 only asks the IRS to protect your portion of the refund. The debt still belongs to your spouse and remains owed.
Do I have to be divorced to ask for innocent spouse relief?
No. Some types of relief are open to people who are still married, while others, such as separation of liability, require that you are divorced, separated or living apart. The type of relief you request matters.
Can I request both injured spouse and innocent spouse relief?
They are separate requests for different problems, so it is possible for both to come up in the same household. Each one is reviewed on its own facts.
Will the IRS collect from me while my innocent spouse request is pending?
That depends on the type of relief and the circumstances. Do not ignore any notice while you wait, and keep a copy of everything you send and receive.
Does this affect my Alabama return?
Alabama has its own return and its own rules. A federal change can change the Alabama return, so we check how the two fit together.
Read next
Related reading
Marriage, Divorce and Your Taxes
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Filing Status Explained: Which One Applies?
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Got a Letter From the IRS? What to Do
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Tax Representation
A service Melton Tax Services provides.
Melton Tax Services
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