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Innocent or Injured Spouse

See also Innocent or Injured Spouse on the main Utah Tax Commission site.

Innocent Spouse

If your spouse did not report income or claimed false deductions or credits and you did not receive any benefit, you may be entitled to relief from your tax liability.

Injured Spouse

If your spouse had outstanding Utah tax liabilities before your marriage, any refund on a joint Utah return may be used to pay that liability. You may be able to claim part or all of a refund under the injured spouse provisions.

If another state, a federal agency or another entity claimed your refund to pay a debt owed to them, contact them directly.

Attach a copy of federal form 8379, Injured Spouse Allocation, to the front of your joint Utah return if claiming injured spouse provisions and a joint refund is expected to be applied (offset) to a past-due Utah tax obligation of the other spouse.