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My husband owes child support. He doesn't work. We filed a joint return. Refund was offset for child support. Will I get refund back if I file form 8379? We live in CA.

 
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DanaB
Expert Alumni

My husband owes child support. He doesn't work. We filed a joint return. Refund was offset for child support. Will I get refund back if I file form 8379? We live in CA.

Yes, filing Form 8379, Injured Spouse Allocation might help to get the refund. Since California is a community property state special rules apply. From Instructions for Form 8379:

  "If you live in a community property state that recognizes your marriage, special rules will apply to the calculation of your injured spouse refund. Enter the community property state(s) where, at any time during the year, you and your spouse resided and intended to establish a permanent home. For more information about the factors used to determine whether you are subject to community property laws, see Pub. 555.

 In community property states, overpayments are considered joint property and are generally applied (offset) to legally owed past-due obligations of either spouse. However, there are exceptions. The IRS will use each state's rules to determine the amount, if any, that would be refundable to the injured spouse. Under state community property laws, 50% of a joint overpayment (except the earned income credit) is applied to non-federal tax debts such as child or spousal support, student loans, state unemployment compensation debts, or state income tax. However, state laws differ on the amount of a joint overpayment that can be applied to a federal tax debt. The earned income credit is allocated to each spouse based on each spouse's earned income".

 Please see this FAQ on how to file form 8379:

https://ttlc.intuit.com/replies/3326788

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1 Reply
DanaB
Expert Alumni

My husband owes child support. He doesn't work. We filed a joint return. Refund was offset for child support. Will I get refund back if I file form 8379? We live in CA.

Yes, filing Form 8379, Injured Spouse Allocation might help to get the refund. Since California is a community property state special rules apply. From Instructions for Form 8379:

  "If you live in a community property state that recognizes your marriage, special rules will apply to the calculation of your injured spouse refund. Enter the community property state(s) where, at any time during the year, you and your spouse resided and intended to establish a permanent home. For more information about the factors used to determine whether you are subject to community property laws, see Pub. 555.

 In community property states, overpayments are considered joint property and are generally applied (offset) to legally owed past-due obligations of either spouse. However, there are exceptions. The IRS will use each state's rules to determine the amount, if any, that would be refundable to the injured spouse. Under state community property laws, 50% of a joint overpayment (except the earned income credit) is applied to non-federal tax debts such as child or spousal support, student loans, state unemployment compensation debts, or state income tax. However, state laws differ on the amount of a joint overpayment that can be applied to a federal tax debt. The earned income credit is allocated to each spouse based on each spouse's earned income".

 Please see this FAQ on how to file form 8379:

https://ttlc.intuit.com/replies/3326788

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