injured spouse

Forum|Forum|3 years ago
January 25, 2023
3 replies
20 views

I just learned that Injured Spouse only needs to be filed for 10 years and is then written off by the IRS. Is this correct? My husband automatically adds that to our return each year. How do we find out if we have exceeded the 10 years? I'm scared to call IRS in fear it may trigger something! lol! Is there a number to call? Do we need to hire a tax attorney? We're getting ready to start our taxes and need to know asap if we can skip form 8379. Thanks

Not A Product Question

PattiF

Level 15

No, there is no limit to the number of years that the form needs to be filed.

The instructions for the form specifically state "You must file Form 8379 for each year you meet this condition and want your portion of any offset refunded." If the "injured spouse" wants to get back their portion of a refund from a jointly-filed return that would be seized or offset to pay off the spouse's debt, the form needs to be filed and the return mailed to the IRS. There is no need to worry about filing the form for over ten years. It is not wrong to do that.

Please see the TurboTax Help article for more information. Also, see the IRS page about Injured Spouse that doesn't mention a limit on the number of years that the form can be filed.

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PamT1Author

Level 2

Forgive me, I guess I need to clarify my question a bit better. I know we CAN file 8379 indefinitely, but do we NEED to if my tax debt has exceeded the 10 years limit and if the IRS is no longer trying to collect? How do I find out if it is no longer necessary and the debt has been closed for collection? Is there a number to call? Do I need a tax attorney to look in to it for me? Thank you

GeorgeM777

Level 11

Yes, you may want to consult with a tax attorney. You are correct in that there is a statute of limitations on tax collection. Each tax assessment has a Collection Statute Expiration Date (CSED). Internal Revenue Code section 6502 provides that the length of the period for collection after assessment of a tax liability is 10 years. The collection statute expiration ends the government's right to pursue collection of a liability.

While you research this matter, you might consider requesting your tax transcripts from the IRS. Form 4506-T-EZ, Short Form Request for Individual Tax Return Transcript, can be used to request just a tax return transcript. The tax return and account transcripts are also available by mail, and by calling 800-908-9946 and following the prompts.

@PamT1

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