Injured Spouse
graphic that says Iowa 2010 Expanded 1040 Instructions
Questions? E-mail Us!
2010 Expanded Instructions Home
graphic link to I-D-R home page
graphic link to Iowa Tax Research Library
graphic image and link to topic index of 2010 Iowa income tax instructions by topic graphic link to 2010 Iowa income tax instructions by line number
graphic link to I-R-S Code
graphic link to I-R-S forms
graphic image to translation web site graphic link to Iowa e-file choices


INJURED SPOUSE

The “injured spouse” designation is not recognized by the State of Iowa when using Status 2: Married filing a joint return or Status 3: Married filing separately on a combined return.

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 to prevent your refund from being applied to your spouse's debt.

Examples of "debt" include unpaid child support, college loans, tax, court fees and fines, and overpayments of ADC / FIP, food stamps, and unemployment.