TAX NEWS - January 2010

Colorado: Injured Spouse Claim

Sometimes when a joint return is filed, one of the spouses may have an unpaid debt that is not also the debt of the other spouse.  The "injured" or "innocent" spouse (the one not in debt) may request his/her share of the refund. The portion is determined by dividing the injured spouse's gross income by the joint gross income and multiplying the resulting percentage by the tax refund.


How to Make the Claim

A written claim must be filed with documentation to determine the appropriate refund. For income tax refunds this documentation must include

- a copy of each of the W-2s and 1099s with Colorado withholding on them for the injured spouse
- a copy of the state agency intercept letter
- a daytime phone number where the innocent taxpayer can be reached
- either a copy of the federal return or a copy of the federal injured spouse claim form 8379.
 
Please allow 12 weeks for processing.

Do not send an injured spouse claim with the return. Mail the claim and documentation in a separate envelope to:

Colorado Department of Revenue
Injured Spouse Desk, Room 238
Denver CO 80261-0005