W. Va. Code R. § 110-40-4

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-40-4 - Spouse relieved of obligation in certain cases

4.1. The spouse of a taxpayer owing an obligation as described in section 2 of this rule shall not be subject to the withholding of refunds under this rule if all of the following conditions apply:

4.1.a. The taxpayer filed an injured spouse claim on a form provided by the State Tax Department;

4.1.b. A joint personal income tax return was made for a taxable year;

4.1.e. The amounts of tax attributable to each spouse may reasonably be ascertained, and each spouse's proportional share of the refund may be allocated accordingly; and,

4.1.d. Taking into account all facts and circumstances, it is inequitable to hold one spouse accountable for the obligation of the other, for which the refund is being withheld.

W. Va. Code R. § 110-40-4