I'm the injured spouse. The IRS took our refund to pay my ex-husband's overdue child support. Will my injured spouse refund become back taxes for my ex-husband next year?

[jerryb1994]

I was notified by mail that the IRS offset the joint refund to go to my ex-husband's overdue child support, so I was thinking of filing an 8379 Form as an Injured Spouse to reclaim my refund money.  Since child support has now been paid with the offset, does that mean the amount refunded to me (the injured spouse) by the IRS will be added to my ex-husband's taxes next year, or will he find out he owes that money sooner than when he submits his tax return next year?

[AndreaG]

What do you mean when you say, "does that mean the amount refunded to me (the injured spouse) by the IRS will be added to my ex-husband's taxes next year"?

[jerryb1994]

Meaning: If the IRS refunds me what I am owed from the joint return, and (I assume) child support has already been paid with the offset, then will that difference be applied to my ex's tax return next year as a deficit?  Or, if the offset money hasn't already been forwarded to child support and the IRS receives my 8379 before it is disbursed to child support then will the money going to child support be reduced by that amount?  In a nutshell: is the injured spouse refunded money coming from the IRS or from child support?

[DianeW]

It is coming from IRS and the delinquent portion of the child support will be adjusted based on the results of the injured spouse.

[jerryb1994]

What about for 2015's taxes?  I was thinking of submitting an 8379 for that year too; if that money gets refunded to me, will that amount be added to what taxes he will owe next year?

[DianeW]

@jm.1537 You can certainly file the injured spouse for 2015, 2014, 2013.  It is a stand alone form so you just need to send that along with any document that has federal withholding (make a copy so you have one for your files-W2s usually).  The same adjustment would take place on the debt.

[jerryb1994]

Thank you @TurboTaxDianeW.  So his child support balance would be affected by my obtaining an injured spouse refund (ISR) for tax years 2016 & 2015?  For instance, if I received back $2k total for 2015 & 2016 in ISR, his child support balance would then show -$2k?

[DianeW]

@jm.1537  You're welcome.  
The child support balance would stay the same as it was before the refund was applied or if the refund had been applied, it would be increased back to the original amount for each period/year.

[jerryb1994]

Sorry, I'm confused, could you please clarify:  Would he then owe back taxes for 2015 & 2016 in the amount of my ISR?

[DianeW]

@jm.1537  Yes. Any money you receive for the injured spouse will NOT reduce the child support debt.

[jerryb1994]

So it DOES get subtracted from HIS tax refund next year?

[DianeW]

@jm.1537 Yes.  If you are filing jointly though and you have income you can always file the injured spouse to obtain your portion of the refund.  If any portion is from his earnings it will go toward his debt.  Does that make it more clear?

[jerryb1994]

I think I got it.  (We won't be filing jointly next year since we'll be completely divorced my May of this year.)  So when he goes to file his taxes next year, his refund will be reduced by how much I got back in ISR for 2015 & 2016, correct?  Will he be notified that the ISR is the reason why his 2017 refund is reduced?

[DianeW]

You will both know immediately after the injured spouse is processed what his balance is by calling the number.  You will not file an injured spouse next year if you are divorced because he won't be a spouse on your return and your refund will not be accessed for his debt.

[jerryb1994]

If he doesn't call the number will he be alerted in some other way (before he files his 2017 taxes) that he owes that money?