IRS Collections in San Jose, CA: Injured Spouse Relief

The focus of my practice is working with taxpayers in providing assistance and guidance in resolving tax and financial issues, and representing them before the IRS with matters in collections, such as installment agreements, offers in compromise, and payroll tax liability. It is beneficial for taxpayers in San Jose, CA and elsewhere to have an understanding of the topic of Injured Spouse Relief when filing a joint return is causing a financial loss to a spouse.

We recently had a blog on Innocent Spouse Relief, and Injured Spouse is a different matter and uses a different form to make a claim.

Who is considered to be an injured spouse?

• Filed a joint return.
• Part or all of the spouse’s entire portion of overpayment was applied, or is expected to be applied to make payment for tax liability of other spouse.

Most common reasons to claim injured spouse relief:

• Your spouse owed income tax from a year in which you filed separately.
• Your spouse owed on federal student loans received before marriage.
• Your spouse has fallen behind in making child support payments for children from another relationship.’

Filing for injured spouse relief should be made as soon as you become aware that all or part of your overpayment will be or is expected to be applied against your spouse’s legally enforceable past-due obligations.

Form 8379 is used by the injured spouse, and can be filed with your joint tax return, amended joint tax return, or filed afterward by itself. The time to process the claim is as follows:

• Form 8379 filed with return on paper - 14 weeks.
• Form 8379 filed with return electronically - 11 weeks.
• Form 8379 filed by itself after joint return has been filed - 8 weeks.

If you have any questions regarding Injured Spouse Relief, feel free to contact me at (408) 627-8079 or email me at dan.ohara@oharataxes.com

Dan Ohara

Ohara Tax Service

1569 Willowgate Dr.

San Jose, CA 95118