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Understanding the Injured Spouse Tax Form

        Money | Taxes

Special Rules for Community Property States
In some states, refunds are considered to be joint property.
In some states, refunds are considered to be joint property.
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Injured spouse rules and calculations are different in community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington and Wisconsin — and sometimes Alaska, for couples who've signed a community property agreement. In these states, refunds and debt are generally considered to be joint property, and one spouse's refund can be used to pay the other spouse's debt [source: Erb].

However, even in community property states, there are ways to prove that a spouse's debt is not your own. For example, if Robin and Jamie have a premarital agreement that states Robin will have no part of Jamie's debt, the IRS will consider it [source: IRS]. If you can prove you're an injured spouse in one of these states, you might still get a refund, but the refund calculation will more than likely be a 50/50 split [source: Nolo].


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