New Hampshire Code of Administrative Rules
Emp - Commissioner, Department of Employment Security
Chapter Emp 400 - ADMINISTRATION
Part Emp 409 - OFFSET OF FEDERAL TAX REFUND PAYMENTS
Section Emp 409.07 - Injured Spouse Allocation

Universal Citation: NH Admin Rules Emp 409.07

Current through Register No. 40, October 3, 2024

(a) The department shall not consider a request for forbearance until the individual has demonstrated throughdocumentation the individual's tax filing status for the tax year in question for which a tax refund offset may be, or has been, certified by the department to satisfy a debt owed by the individual.

(b) If the individual's tax filing status is such that another individual would be entitled to file a request for injured spouse allocation with the IRS in order to claim a portion of the tax refund, the department shall not consider a request for forbearance untilthe injured spouse allocation process with the IRS has been exhausted.

(c) If following exhaustion of the injured spouse allocation process, the individual demonstrates through documentation that the injured spouse allocation request has been rejected by the IRS, the department shall then consider a request for forbearance.

#10424, eff 9-27-13

The amended version of this section by New Hampshire Register Volume 34, Number 41, eff.9/22/2014 is not yet available.

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