Do I have to file innocent spouse relief for this year if I’m filing as head of household?

[Kayteebowman]

I was granted innocent spouse relief last year when I filed married filing jointly. This year I filed as head of household since we haven’t lived together for over 12 months. 

[MinhT · Accepted solution]

No, you do not need to an innocent (or injured) spouse relief form if you file Head of Household. The IRS cannot offset your refund to pay for your spouse's debts.

[Kayteebowman]

Thank you 🙂

[td_lira14]

What if the IRS did offset my husbands refund? He filed head of household we are separate and his refund got reduced why would that happen? When it’s my debt.

[macuser_22]

@td_lira14 - Did you and your spouse live apart at all times during the last 6 months of 2018 AND he had  child dependent?

[macuser_22]

@td_lira14 - It also depends on the type of debt.   If incurred on a joint return then both spouses are responsible.  The IRS should send a letter to tell the reason.

[td_lira14]

Yes we lived apart more than the 6months and he has kids

[td_lira14]

It was on a joint return...i didn’t get the W-2 when he filed that year and we thought we “guessed” the right amount...can I file the innocent spousal thing for him? Since it was my W2?

[macuser_22]

No.   On a joint return both spouses are equally liable for any back tax owed.  Both spouses on a joint return certify that the tax return is complete and correct.  The IRS can (and will) collect from either, or both spouses until the debt is satisfied.

The innocent spouse does not apply.  Innocent spouse is for your own debts, such as back child or spousal support, unpaid student loans, etc., that only apply to one spouse.    Back tax form a joint return is a joint debt.

[IreneS]

No -- If you are filing Head of Household, your refund cannot be taken for the debts of your spouse.