Your joint return includes incorrect income or deductions attributable to your spouse.
You did not know, and had no reason to know, of the error.
It would be unfair for the IRS to hold you liable for the resulting tax.
Your portion of a tax refund was used to pay your spouse’s past debts (such as federal or state taxes, child support, or student loans).
You can show that your share of the overpayment should be refunded to you.

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Copies of all relevant tax returns and IRS notices.
Financial records showing separate income or accounts.
Marriage certificate or divorce decree if applicable.
Statement explaining your circumstances and financial hardship.
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The IRS typically takes 3–6 months to process.
You may receive a request for additional documentation or an interview.
The IRS will notify both spouses of its determination in writing.
