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IRSOther IRS Forms (4000–6999)

Official form guide

Form 6198: 6198

IRS Form 6198 is the Injured Spouse Allocation. It is used when a joint tax return includes a past‑due debt that caused a refund to be applied to the debt, and one spouse wants to claim their portion of the refund.

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Form Overview

IRS Form 6198 - 6198

IRS Form 6198 is the Injured Spouse Allocation. It is used when a joint tax return includes a past‑due debt that caused a refund to be applied to the debt, and one spouse wants to claim their portion of the refund.

It collects the injured spouse’s identifying information, the amount of the joint refund, the portion claimed as yours, and the reason for the claim.

Risk Radar

Scan points
  • 1A single mis‑typed dollar amount can block the entire allocation.
  • 2Incorrect calculation of the injured spouse’s share
  • 3Missing or mismatched Social Security numbers
  • 4Failing to sign the form
  • 5Using the wrong IRS mailing address for the tax year

Plain English

If you filed a joint return and the IRS took the refund to pay a spouse’s past‑due loan, you can file this form to get back the part of the refund that belongs to you. It tells the IRS how much of the refund is yours, not the other spouse’s debt.

Submission Date

  • Filing date: 2025-11-10 22:10:10
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

includesjoint

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What this form is for

  • Use when a joint refund was applied to a spouse’s past‑due debt.
  • Do not use if the debt belongs to you or if you filed separate returns.
  • Check Form 656 for installment agreements or Form 8857 for innocent spouse relief.

Form selector

Use this form or another form?

Spouse owes tax debt

Innocent spouse relief claim

✓ Verify eligibility before filing

Form 8857

Refund offset for child support

Collection information statement

✓ Different agency, different process

Form 433‑A

Deadline or filing window

The form must be filed by the later of the due date of the original return (including extensions) or within three years of the return’s filing date. If the IRS sent a notice of offset, you have 30 days after the notice to request an allocation, but filing later is still allowed up to the three‑year limit.

  • —Total joint refund | Subtract other spouse’s debt portion | Injured spouse’s allocation | Verify with notice of offset

Checklist

What you need before filling it out

1

Line 1 – Taxpayer name

Social Security card or ITIN · Tax return

⚠ Misspelled name✕ High
2

Line 2 – SSN

Social Security card · Tax return

⚠ Transposed digits✕ Medium
3

Line 5 – Allocation amount

Notice of offset showing total refund · Refund notice

⚠ Rounded incorrectly✕ High
4

Signature block

Handwritten signature · None

⚠ Missing signature✕ Critical

Before you submit

  1. 1Use the correct edition of Form 6198 for the tax year
  2. 2Match SSNs to the joint return
  3. 3Calculate allocation based on the refund offset notice
  4. 4Enter the exact dollar amount on line 5
  5. 5Sign and date the form
  6. 6Attach a copy of the notice of offset (if available)
  7. 7Include a copy of the joint return if filing a paper amendment
  8. 8Mail to the address in the current instructions
  9. 9Keep a dated copy for your records
  10. 10Confirm postage and tracking if sending by mail

How to file this form

  1. 1Download the latest Form 6198 PDF from IRS.gov
  2. 2Print on white, single‑sided paper
  3. 3Fill in personal info and SSNs legibly
  4. 4Calculate the injured spouse’s share using the refund offset notice
  5. 5Enter the amount on line 5 and complete the rest of the form
  6. 6Sign and date the bottom of the form
  7. 7Mail to the address specified for the tax year

Known limitations

  1. 1Form does not handle multiple debts across different agencies
  2. 2IRS may request additional documentation beyond the form
  3. 3Online filing is not available; must be paper‑based
  4. 4Statute of limitations applies; late filings are rejected

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Form 6198 is still active for the current tax year. The IRS updates the instructions annually; verify the edition date before filing.

What changed or needs a fresh check

  • Edition date – confirm the year matches your tax year
  • Fee – none required
  • Mailing address – use the address in the current year’s instructions
  • Signature line – must be original handwritten signature
  • Paper size – US Letter (8.5" x 11")

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Form 6198 page 1

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Form 6198 page 2

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Quick Facts

The spouse who is not responsible for the debt (the “injured spouse”) files the form.
It collects the injured spouse’s identifying information, the amount of the joint refund, the portion claimed as yours, and the reason for the claim.
File the form with the original joint return or within the statute of limitations (generally three years from the original filing date).
Mail the completed form to the IRS address listed in the instructions for the tax year, or attach it to a paper return if filing a new return.
Errors can cause the IRS to deny the allocation, delay the refund, or allocate the wrong amount, potentially leaving the injured spouse without the expected money.
Gather the joint return and notice of offset, fill out the top section with personal data, calculate the injured spouse’s share of the refund, enter that amount on line 5, sign and date, then mail to the address in the instructions. Keep a copy for your records.

Downloads

Blank Form 6198↗Instructions↗

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After you file

  1. 1Save the mailed copy and tracking receipt
  2. 2Monitor IRS account for a refund allocation notice
  3. 3If no response in 30 days, call the IRS refund line
  4. 4Record the allocation amount for future tax returns
  5. 5Update your tax software with the allocated refund
  6. 6Retain all related documents for at least three years

Sources

  • SRCIRS Form 6198 instructionsconfirms purpose and filing address
  • SRCIRS Publication 594explains injured spouse allocation
  • SRCStatute of limitationsthree years from filing date per IRS guidelines
  • SRCSignature requirementnoted in Form 6198 instructions
  • SRCNo filing feeindicated in official form description
  • SRCMailing addresslisted in each year’s instructions
  • SRCNot found in provided sourceonline filing option

Common confusion points

Allocation amount

Taxpayers often use the total refund instead of their share

→ Double‑check the offset notice

Signature requirement

Some think electronic signature works

→ Only a handwritten signature is accepted

Mailing address

Addresses change yearly

→ Use the address in the current year’s instructions

Statute of limitations

Unclear if 30‑day window overrides three‑year rule

→ Follow the longer of the two periods

Multiple offsets

Multiple debts can cause multiple notices

→ File separate Form 6198 for each offset if needed

Workflow map

Related forms and next steps

4 signals

Before

Form 1040 (joint return)

Current

6198

After

Refund Allocation Notice (IRS letter) confirming the amount

Often used with

Form 8857 (Innocent Spouse Relief) when debt belongs to filing spouse

⚠ If something goes wrong

  • Form 911 (Request for Taxpayer Advocate Service) to expedite

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Source transparency

Copyright & Licensing - US Government Forms

Independent guide

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Verify current license terms with the source agency before reuse outside this platform.

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