Article: 50577
Overview
If you are filing a joint Maryland tax return and your portion of the refund may be applied to your spouse‘s past-due obligations—such as unpaid state taxes, child support, or other government debts—you may be eligible to file an Injured Spouse Claim using Maryland Form 502-INJ. This form helps protect your share of the refund.
What Is an Injured Spouse Claim?
An injured spouse is someone who files jointly with a spouse who owes certain debts, where the injured spouse is not legally responsible for the debt. By filing Form 502-INJ, you may be able to claim your portion of the refund separately.
This is different from an Innocent Spouse Relief, which relates to tax liability rather than debt collection.
Who Should File Form 502-INJ?
You may need to file Form 502-INJ if:
- You are filing a joint Maryland Form 502 or 505 return.
- Your spouse owes certain types of government debt (taxes, child support, etc.).
- You want to protect your portion of the joint refund from being used to offset your spouse’s debt.
📝 Note: This is not the same as “Innocent Spouse Relief,” which involves liability for taxes due. The injured spouse claim applies specifically to refund offsets.
How to Report
- Navigate to the State Taxes section on the left-hand side of the screen.
- Click the link: I’d like to see the forms I’ve filled out or search for a form.
- In the dropdown menu, select Maryland.
- Click on the Other tab.
- Select Form 502-INJ – Injured Spouse Claim to open the screen.
- Enter all applicable information.
- Click Save once complete.
Additional Resources
For detailed information visit the official Maryland Comptroller’s website: