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Level 4
October 13, 2023
Question

Can you get a refund from paying a prior spouses shared responsibility payments?

  • October 13, 2023
  • 1 reply
  • 9 views

Had a valid question come my way I realized I couldn't answer....I d like to be able to do that...Can a taxpayer get relief( taken refund applied, payments made on behalf of prior spouses healthcare) from 2018 tax return?

She actually has been making payments on this thing, after they took her refunds ( from withholding)from her wages for some time now. She is nearing paying the balance off and asked if there is relief she can apply for.  I did skim over the PUB 971 and felt maybe the Equitable type of relief?  I am looking for guidance or feedback on this topic.

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1 reply

sjrcpa
Level 15
October 13, 2023

The statute for tax assessments, but not collection, has probably already run for 2018 so I think no go.

Were income tax liabilities covered as part of their divorce/property settlement? Maybe client can go after ex legally.

How much can this be?

And what year did SCOTUS or Congress declare IRS can't assess/collect the shared responsibility payment]?

The more I know the more I don’t know.
BobKamman
Level 15
October 13, 2023

@sjrcpa  The 3-year statute from due date for 2018 has run, but don't forget the 2-year statute from date of payment.  

sjrcpa
Level 15
October 13, 2023

Good point Bob.

The more I know the more I don’t know.