알고 싶어서여... - ASK미국

김종갑 님 답변 답변일 6/12/2017 5:43:22 PM

Injured Spouse 란 개념을 조금더 이해하여 보세요.
구제방법이 잇읍니다.

Injured or Innocent Spouse Tax Relief

IRS Tax Tip 2012-60, March 28, 2012

You may be an injured spouse if you file a joint tax return and all or part of your portion of a refund was, or is expected to be, applied to your spouse’s legally enforceable past due financial obligations.

Here are seven facts about claiming injured spouse relief:

1. To be considered an injured spouse; you must have paid federal income tax or claimed a refundable tax credit, such as the Earned Income Credit or Additional Child Tax Credit on the joint return, and not be legally obligated to pay the past-due debt.

2. Special rules apply in community property states. For more information about the factors used to determine whether you are subject to community property laws, see IRS Publication 555, Community Property.

3. If you filed a joint return and you're not responsible for the debt, but you are entitled to a portion of the refund, you may request your portion of the refund by filing Form 8379, Injured Spouse Allocation.

4. You may file form 8379 along with your original tax return or your may file it by itself after you receive an IRS notice about the offset.

5. You can file Form 8379 electronically. If you file a paper tax return you can include Form 8379 with your return, write "INJURED SPOUSE" at the top left of the Form 1040, 1040A or 1040EZ. IRS will process your allocation request before an offset occurs.

6. If you are filing Form 8379 by itself, it must show both spouses' Social Security numbers in the same order as they appeared on your income tax return. You, the "injured" spouse, must sign the form.

7. Do not use Form 8379 if you are claiming innocent spouse relief. Instead, file Form 8857, Request for Innocent Spouse Relief. This relief from a joint liability applies only in certain limited circumstances. However, in 2011 the IRS eliminated the two-year time limit that applies to certain relief requests. IRS Publication 971, Innocent Spouse Relief, explains who may qualify, and how to request this relief.

미국 연방세무사

김종갑

직업 미국 연방세무사

이메일 jstax82@naver.com

전화 010-4080-0321

전문가 답변글

에드워드 김 님 답변 답변일 6/7/2017 11:53:31 AM

1. 부부공동보고하면 함께 책임을 지므로 통장에서 돈이 돈이 빠져나갈 염려가 됩니다.

2. 결혼을 하지 않아서 부부공동보고하기 전에는 남편이 싱글로 보고했을 것입니다. 따라서 남편의 밀린 세금은 남편이 책임을 집니다. 아내 명의의 통장에 손대지 않을 것입니다.

3. 또한 이 문제가 해결되기 전에는 아내가 환급받을 것이 있는 경우 (남편의 과거의 채무를) 공동책임을 지지 않고 환급을 받기 위하여 위하여 부부가 separately보고할 수 있습니다. 그러나 이 경우 세금이 달라지기에 실재로 어떻게 할지는 계산을 해보고 결정합니다.

공인회계사

에드워드 김

직업 공인회계사

이메일 edwardkimcpa@gmail.com

전화 213-384-1182

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