 Injured spouse seeks relief
|  Dear
Tax Talk,
I got married in 2005. In 2006 we filed a joint return with
a refund expected. The IRS took the refund for taxes that my husband owed in 1997.
He says he did not file in 1997. Can my husband go back and file so he can reduce
the tax? Can the IRS take our refund even though I didn't even know him then?
-- Ronnie
 Dear
Ronnie,
When you're in love, you forget to ask these details. The IRS
can take his part of the refund and apply it to his 1997 unpaid taxes. To prevent
your part of the refund from being confiscated, you have to file a special form
that allows the IRS to split the refund. This is known as injured spouse relief
and is requested by filing Form
8379.
You are entitled to injured spouse relief for every
year that you report income on a joint return and have taxes withheld or make
estimated tax payments apart from your spouse.
You can still file Form 8379 for your 2005 joint return
that you filed in 2006. File the form alone with the IRS service
center where you filed your original return. You'll get back the
part of the refund that you are entitled to, but he'll, of course,
owe more for 1997.
If your husband still has a balance due
for 1997, you may want to consider filing the form together with your 2006 joint
return. Alternatively, you can work out a plan to get this paid off so that you
can both move on. It may be too late for your husband to file a return for 1997,
depending on the circumstances. You may want to consult a professional to help
you sort through this ordeal.
To ask a question on Tax Talk, go to the "Ask
the Experts" page and select "taxes" as the topic.
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