Separate Refunds When a Joint Return Has Been Filed
(1)The department may, as a convenience to taxpayers, issue separate refunds when either spouse submits a signed request. To issue separate refunds when a joint refund check has already been issued, the check must be returned uncashed. If either spouse has an amount owing to the state of Oregon, any refund due that person will be applied to the liability and the balance, if any, issued in a separate refund check.
(2)For purposes of this rule, the separate adjusted gross income (AGI) of each spouse is equal to each spouse’s share of Oregon adjusted gross income.
(3)For purposes of this rule, items of income and deduction, separate adjusted gross income, and any refund claimed are determined without regard to community property law.
(4)If the refund is being held for application against an amount owed to an agency of the state of Oregon, the request for separate refunds must be mailed to the Department of Revenue within 30 days of the date of the Notice of Proposed Adjustment and/or Distribution. Separate refunds will not be made if the request is not received timely.
(5)Pursuant to ORS 18.665 (Duties generally)(2), the department cannot issue separate refunds when a garnishment or levy has been served on the department for one or both spouses.
Rule 150-314-0254 — Separate Refunds When a Joint Return Has Been Filed,