Joint Liability

Joint filers accept joint responsibility, together and individually, for the completeness and accuracy of the information listed on their income tax returns. If the return results in a balance due, then both filers are on the hook for the tax owed. Similarly, if one of the joint filers owes money for child support, FMS can take the entire refund and apply it to the delinquent child support.

Process

Before the refund is applied to back child support, filers will receive a notice advising both taxpayers of the potential offset. The notice will include the name of the creditor as well as the amount to be withheld from your refund. If you have any additional questions, call FMS at 800-304-3107.

Relief

Taxpayers can often get relief from their joint responsibility by filing form 8379, Injured Spouse Allocation, and mailing it in with their tax return. Form 8379 allows the spouse who is not responsible for the debt to recover his portion of the refund. The time frame for processing form 8379 is 11 weeks if filed electronically with the original tax return and 14 weeks if filed by mail. If you file the form with your tax return, write "INJURED SPOUSE" on the top left corner of your tax return.

Alternaltives

If you select married filing separate as your filing status, then you are only responsible for your tax, and the IRS cannot take your refund to pay your spouse's delinquent child support. However, separate filers are ineligible for many of the credits and deductions made available for other filing statuses. For example, separate filers cannot claim any of the lifetime learning credit or the deduction for tuition expenses.