TAX NEWS - DECEMber 2009

Innocent Spouse Relief/ Injured Spouse Relief Tax FAQ - 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 tax 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 return when I file my tax. 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.