- Instruction Year: 2023
Injured spouse: The federal “injured spouse” form is not recognized by the State of Iowa when using filing status 2 (married filing jointly). If your filing status is married filing jointly, your refund will be used to pay a federal, state, county, or city debt owed by either spouse.
See Refunds May Be Used to Pay Debt.
Relief from Joint and Several Liability
Married taxpayers are generally jointly and severally liable for the total tax, penalty, and interest from a joint return. However, a person who meets the criteria for relief from joint and several liability established in Section 6015 of the Internal Revenue Code may be relieved of liability for an understatement of tax that is attributable to erroneous items of the other spouse.
A married taxpayer filing a return with a spouse can qualify for relief from joint and several liability only if the taxpayers file a joint return. A married taxpayer who files a separate return that has been accepted by the state will not be eligible for relief from joint and several liability.
Time Period for Requesting Relief from Joint and Several Liability
Relief from joint and several liability must be requested within two years of the date on the Notice of Assessment. However, an extended time period to request equitable relief is available for taxpayers who satisfy the criteria under Section 6015(f) of the Internal Revenue Code and, if applicable, Internal Revenue Service Notice 2011-70.
For additional information related to relief from joint and several liability, see Iowa Administrative Code rule 701–300.15.
How to Request Innocent Spouse Relief:
- Follow the process described in the Notice of Assessment
- Go to govconnect.iowa.gov
- Under the Individuals section, select Request Innocent Spouse Relief
- Complete the on-screen prompts
Notification of Non-Requesting Spouse
When a taxpayer requests innocent spouse relief, the Department may notify the non-requesting spouse or former spouse of the request for relief. The notice will advise the non-requesting spouse or former spouse of their right to intervene by filing a notice of intervention with the Department.