As the non-custodial parent, what happens if I have remarried, and part of the Federal income tax refund belongs to my new spouse?

Depending on State laws regarding community property, all or part of your spouse's Federal tax refund may be taken to pay your child support obligation. If you and your new spouse (called "injured" spouse) file a joint income tax return, your spouse may be able to get back his or her share of the refund. Your spouse may file a request for an Injured Spouse Claim and Allocation of a joint return with the IRS, to claim his or her portion of any refund due.

Form 8379 (Injured Spouse Claim and Allocation) can be obtained from the IRS Website. The IRS encourages the injured spouse to file the claim at the same time the tax return is filed. If the State child support agency is aware that you have filed a joint IRS return with your new spouse, the State may hold part or all of the tax refund for up to six months, while waiting for IRS notification regarding the Injured Spouse Claim.

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