Filing taxes jointly can sometimes create complications, especially if your spouse has past-due debts or made errors on your return. Fortunately, Maryland provides both injured spouse relief and innocent spouse relief for state taxes.
Let’s explore how each option works, who qualifies, and how to apply.
Injured Spouse Relief
You can apply for injured spouse relief if you filed a joint Maryland tax return and your share of the refund is used to offset your spouse’s debts, such as unpaid child support or defaulted loans.
To qualify, you must meet the following criteria:
- You reported earned income
- You had income taxes withheld
- You made estimated tax payments
- You aren’t legally obligated to pay your spouse’s debt
How to Claim Injured Spouse Relief
To get this relief, you need to submit Form 502INJ along with your Maryland tax return. This form allows you to allocate income, deductions, and tax payments between you and your spouse, ensuring you receive your rightful portion of the refund.
Innocent Spouse Relief
If you filed a joint return and your spouse (or former spouse) improperly reported or omitted items, leading to an understatement of tax, you might be able to get innocent spouse relief. If you were unaware of these errors and it would be unfair to hold you liable, you may qualify.
How to Claim Innocent Spouse Relief
Maryland generally follows the IRS’s determination regarding Innocent Spouse Relief. Therefore, if the IRS grants you this relief, you can present the IRS’s decision to the Maryland Comptroller’s Office to seek similar relief at the state level.
Getting Maryland Tax Help
If you believe your spouse made errors or improperly reported your taxes on your joint return, you might be able to get some relief from the Maryland Comptroller. It can be a tricky situation to navigate, though, so consider getting help from a reliable Maryland tax attorney. Gabaie & Associates, LLC works with taxpayers just like you to get the relief you’re entitled to. Call today at (410) 358-1500 or send us a message on our online contact form for a free consultation
