Form 502INJ – Injured Spouse Claim Form allows a taxpayer to request their portion of a Maryland joint tax refund when all or part of the refund may be applied to the other spouse's past-due obligations.
Common obligations that may result in a refund offset include:
- Past-due child support
- State tax debts
- Federal tax debts
- Other qualifying government obligations
The injured spouse claim helps Maryland determine which portion of the refund belongs to the spouse who is not responsible for the debt.
Program Entry
To access this section, navigate to:
Maryland → Basic Information → Form 502INJ – Injured Spouse Claim Form
Who Should Complete Form 502INJ?
You may need to complete Form 502INJ if:
- You filed a joint Maryland return.
- Your spouse owes a debt that may cause the joint refund to be offset.
- You want to protect your share of the refund from being applied to your spouse's debt.
Form 8379 and Form 502INJ
If Federal Form 8379 (Injured Spouse Allocation) has already been completed with the federal return, some information may automatically transfer to the Maryland return.
If Form 8379 was not completed on the federal return, Maryland requires additional information to determine the injured spouse's portion of the refund.
What Information Must Be Entered?
Who Is the Injured Spouse?
Select whether the taxpayer or spouse is the injured spouse.
The injured spouse is the individual whose portion of the refund should not be applied toward the other spouse's debt.
Divorced or Separated Status
You will be asked:
"Are you divorced or separated from the spouse with whom you filed the joint return and do you want your refund issued in your name only?"
Answer this question based on your marital status and refund request.
Amount of Additions from Maryland Return for Injured Spouse
Enter the portion of Maryland additions that belong to the injured spouse.
Examples may include:
- Maryland income additions
- State-specific income adjustments
Amount of Subtractions from Maryland Return for Injured Spouse
Enter the amount of Maryland subtractions attributable to the injured spouse.
Examples may include:
- Retirement exclusions
- Military income exclusions
- Other Maryland subtraction modifications
Number of Exemptions for Injured Spouse
Enter the number of Maryland exemptions attributable to the injured spouse.
This helps determine the injured spouse's share of the return.
Amount of Estimated Taxes for Injured Spouse
Enter the injured spouse's portion of any Maryland estimated tax payments.
Only include payments belonging to the injured spouse.
Amount of Other Credits for Injured Spouse
Enter any Maryland tax credits that belong to the injured spouse.
This may include:
- Refundable credits
- Nonrefundable credits
- Other Maryland-specific credits
Resident Tax Paid by Pass-Through Entities
If resident tax was paid on behalf of the taxpayer by a pass-through entity, enter:
- Total resident tax paid by pass-through entities.
- The portion attributable to the injured spouse.
Examples of pass-through entities include:
- Partnerships
- S Corporations
- Certain LLCs
How Does Maryland Use This Information?
Maryland uses the information entered in Form 502INJ to allocate income, deductions, exemptions, payments, and credits between spouses.
This allocation helps determine the portion of the refund that belongs to the injured spouse and may be protected from offset.
Important Notes
- Form 502INJ should only be completed when filing a joint Maryland return.
- If Federal Form 8379 was completed, some of the information may already be available.
- Carefully allocate all income adjustments, payments, and credits between spouses.
- Incorrect entries may delay processing of the injured spouse claim or affect the amount of refund protected from offset.
- Keep records supporting all amounts entered on Form 502INJ.