TAX NEWS - JUNE 2009

Innocent / Injured Spouse Relief Tax FAQ - State of Georgia tax

Q. Does Georgia have innocent spouse rules?

A. The Georgia legislature passed innocent spouse legislation during 1999. Generally a person must have been treated as an innocent spouse under IRS guidelines before innocent spouse status can be considered for Georgia purposes.


Q. Every year my refund is offset to a liability my spouse has with the Department of Human Resources. The IRS instructs me to submit an Injured Spouse form with my tax return when I file. What should I submit with my Georgia tax return?

A. It is not necessary to submit a copy of the Injured Spouse form with your Georgia tax return. When you receive the offset notice, submit your paperwork to the Department of Human Resources.