California is a community property state, but their law provides that his debt is your debt and any income that is community property income, can be used to settle either of your debt. This means, filing an injured spouse form in CA, will not result in you getting half of the refund.
"California does not have an injured spouse law. A tax refund issued to both spouses who file a joint return is community property. Because the refund is community property, it can be used to pay the debts of either spouse – whether owed before or during the marriage." Tax debt relief for spouse
"California law provides that a creditor may reach all of the community property to satisfy a debt incurred by a spouse before or during marriage. See Cal. Fam. Code section 910(a) (2003). A creditor may also reach all of the liable spouse’s separate property to satisfy a debt incurred by the liable spouse; however, a creditor may not reach any of the non-liable spouse’s separate property. See Cal. Fam. Code section 913 (2003)." Internal Revenue Bulletin: 2004-30
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
