Does a Spouse With No Income Who Owes Back Child Support Have to File a Joint Return?

Whether you're required to file a return, joint or otherwise, is determined mostly by your income and filing status. Taxpayers who have no income probably have no requirement to file and, thus, aren't compelled to file a joint return. However, some additional considerations may make it beneficial for you to file a tax return.

Refunds

• If you owe child support, the Department of Treasury's Office of Financial Management Services (FMS) is responsible for intercepting your refund and sending it to the office of Health and Human Services (HHS). Once at HHS, your refund will be applied to the office of child support in the state where support is owed.

Joint Refund

• If you file a joint return, both you and your spouse are responsible for the accuracy of the information listed on the return. What this means is that both spouses are held responsible -- both jointly and separately -- for any tax, interest or penalties due as a result of the return. And if one spouse owes child support then the entire refund from a joint return, including the portion of overpayment that came from the non-owing spouse, will go to pay the back child support.

Filing Requirement

• For the 2009 filing season, a return was necessary if you earned above $9,350 if single, $12,000 if head of household, $18,700 if married filing jointly, $3,650 if married filing separately, and $15,050 if you're a qualifying widow(er). Those over 65 are allowed to earn additional income before they must file a return: $10,750 if single, $13,400 if head of household, $20,900 if married filing jointly (or $19,800 if only one spouse is 65 or older), and $16,150 if a qualifying widow(er). If you owe child support and you do not meet the filing requirements outlined above, then you are not required to file a joint return. Your spouse can file a separate return and you can abstain from filing.

Remedy

• If you do file a joint return and your spouse has a portion of her refund applied to pay your child support, then he or she can complete IRS Form 8379, Injured Spouse Allocation, to recover their portion of the refund. Allow 11 to 14 weeks for processing of form 8379.

Considerations

• Even if you owe child support and are not required to file a return, you may still consider filing a return if you had federal tax withheld from your income during the tax year. The money will still be applied to your child support but if you don't file, the money is lost forever after the three-year statute of limitation for refunds expires.