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Last Updated: 7/16/2018

Frequently Asked Questions

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Individual Income Tax

8:00 a.m.- 4:30 p.m. Mon.- Fri.


Related Information

Individual Income Tax > File and Pay > Separation of Liability

  • What if I already made payments?Back to top

    Your payments will reduce the amount you owe.

    If you paid more than you owe, we will send you a refund of any overpayments made up to 60 days before you applied for the Separation of Liability Program. If you owe other tax or government debts, we will apply your refund to those debts.

    Note: We cannot refund any overpayments you made more than 60 days before you applied for the program, nor can we apply those payments to other tax years or debts.

  • What if my divorce decree says I’m not liable for tax debt?Back to top

    ​The department does not honor divorce decrees. We may collect state tax debt from either spouse. You need to seek repayment from your spouse or former spouse on your own.

  • What if I owe Property Tax Refund debt?Back to top

    ​The Separation of Liability Program only applies to Individual Income Tax debt. Both spouses are responsible for any Property Tax debt. 

    Please contact the Collection Division at 651-556-3003 or 1-800-657-3909 (toll-free) to make payment arrangements for your Property Tax Refund debt.

  • What if I want to stop the Separation of Liability process?Back to top

    ​If you change your mind, you may ask us to stop the Separation of Liability process. However, once we notify your spouse or former spouse that you applied for the program, we will not stop the process unless each of you sends us a written, signed request to do so.