No you do not have to provide proof of legal separation.
First, make sure you are filing the correct forms:
Form 8379 - Injured Spouse Allocation
Please follow these steps to complete Form 8379, which can be filed with your return (or separately):
Form 8857 - Request for Innocent Spouse Relief
If you wish to file for Innocent Spouse relief:
[Edited | 3/10/2020 | 10:18am PDT]
What is your situation? Are you an innocent spouse or an injured spouse...people seem to confuse the 2 things.
No you do not have to provide proof of legal separation.
First, make sure you are filing the correct forms:
Form 8379 - Injured Spouse Allocation
Please follow these steps to complete Form 8379, which can be filed with your return (or separately):
Form 8857 - Request for Innocent Spouse Relief
If you wish to file for Innocent Spouse relief:
[Edited | 3/10/2020 | 10:18am PDT]
Do I file injured spouse or innocent spouse if I am divorced already
The Innocent or Injured spouse relief request applies to any tax year that you filed a married filing joint tax return. In the year of your final divorce, neither form is applicable. If you filed a Married Filing Separate return, the innocent or injured spouse relief form is also not applicable.
Please review the following links to the IRS website:
Hi, I am filing my sister's tax return. Last year NY S took all her state refund because her husband owed the state. He said he don't owe the State. To protect her refund this year form the state, do I need to file a special form for the state (IT 280)? I already included form 8379 injured spouse. Can you please advise.
Yes, you need Form IT-280 Nonobligated Spouse Allocation Tax Year 2021. The form can be efiled.
@bsekhan