Difference between 8379 Injured Spouse and 8857 Innocent Sourse Relief

What is the difference between Form 8379 Injured Spouse Form and Form 8857 Innocent Souse Relief?  i got married in Sept 2011 and my husband owes taxes to IRS from 2009.  I would not like my part of our refund to be taken from me...I understand his half should be paid back to IRS.  We live in Texas.
  • I meant 8857 Innocent Spouse Relief in title...sorry
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Your situation sounds like Injured Spouse


Injured Spouse Claim

An injured spouse claim is different from an innocent spouse relief request. You are an injured spouse if you file a joint return and all or part of your share of the overpayment was, or is expected to be, applied against your spouse's past-due debts. To be considered an injured spouse you must have made and reported tax payments or claimed a refundable tax credit on the joint return and not be legally obligated to pay the past-due amount. An injured spouse files Form 8379 to make the claim.


Innocent Spouse Relief

You can apply for relief from tax as an innocent spouse if all of the following are true:

 - You filed a joint return with your spouse (or former spouse) or your spouse filed a separate return in a community property state.

 - Your spouse did not report income or reported too many deductions on that return which created additional tax due.

 - Because of the facts and circumstances, it would be unfair to make you pay the additional tax due.

If you don't qualify for innocent spouse relief, you may qualify for equitable relief if all of the following are true:

 - You did not intend to commit fraud on your tax return.

 - Your spouse did not transfer property to you with the purpose of avoiding tax payment.

 - You and your spouse did not transfer property to one another as part of a fraudulent scheme.

 - It would be unfair to make you pay the additional tax due.

If neither of the above apply, you may still qualify for relief as an injured spouse if your refund was applied to your spouse's debt.
  • Can you tell me what you mean exactly by:  To be considered an injured spouse you must have made and reported tax payments or claimed a refundable tax credit on the joint return and not be legally obligated to pay the past-due amount.
  • made and reported tax payments
    - this would be W2 withholding or estimated tax payments made
    claimed a refundable tax credit
    -this could be education credit or additional child tax credit or earned income credit
    not be legally obligated to pay the past-due amount
    - this usually means that the debt occurred prior to the marriage
  • so i would think so?  I have a W2 with quite a bit of tax taken out... i made more than he did last year....etc...it's basically saying I have to have earned my part to get some back.... we were only married 3 1/2 months in 2011... yes, his tax owed is from 2009.
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