Injured Spouse
graphic that says Iowa 2005 expanded 1040 instructions
Questions? E-mail Us!
2005 Expanded Instructions Home
graphic to click to go to the department's web page of e-file choices
graphic to click to go to 2005 expanded instructions topic index
graphic to click to go to 2005 expanded instructions line index


INJURED SPOUSE

“Injured spouse” is not recognized by the State of Iowa when using “married filing a joint return,” filing status 2, or “married filing separately on a combined return,” filing status 3.

If your spouse’s refund will be used to pay a Federal, state, county or city debt, you must use the IA 1040 Long Form, filing status 4, “married filing separate returns.” This will prevent your refund from being applied to your spouse’s debt.

"Debt" includes unpaid child support, college loans, tax, court fees and fines, and overpayments of ADC, food stamp, and unemployment.