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Injured Spouse Claims

Including Spouses of Civil Union and Civil Marriage

You may be eligible to file an injured spouse claim if;

  1. You file a joint income tax return with your spouse/civil union partner and
  2. Your spouse or civil union partner owes money to Vermont, a federal agency or the taxing agency of another state.

All or part of your joint income tax refund may be applied to pay the debt owed by your spouse or civil union partner.  If your refund is reduced, the Department will send you a Notice of Offset.  

If your spouse or civil union partner is the one responsible for the debt, you may file an injured spouse claim for your portion of the income tax refund. Your portion is calculated by comparing your income to the combined income of you and your spouse or civil union partner.

You have thirty (30) days from the date of the notice to submit an injured spouse claim to the Department. Your claim should include:

  • A signed and dated letter stating that you are submitting an injured spouse claim.
  • A copy of Federal Form 8379, Injured Spouse Allocation, if you filed the form with the IRS
  • If self-employed, a copy of your federal income tax return including Schedules C and SE

If You Filed Electronically

  • You must also send copies of your W-2, 1099, and/or other payment statements if you didn’t file federal form 8379 with your electronic filing.

Submitting Your Claim

Do not mail your injured spouse claim documents with your Vermont income tax return. Mail them in advance separately to:

Vermont Department of Taxes
Injured Spouse Unit
P.O. Box 1645
Montpelier, VT 05601-1645