HRS §231-57
Splitting a joint tax refund when the state takes money
This section covers what happens when the state takes money from a joint income tax refund. Either spouse can ask for their own separate refund. The state splits the refund based on each spouse's earnings shown on employer reports or other proof.
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The statute, as written — Apportionment of joint refunds
In the case of a setoff against a joint income tax refund, the State may make separate refunds of withheld taxes upon request by a husband or wife who has filed the joint return. The refund payable to each spouse shall be proportioned to the gross earnings of each shown by the information returns filed by the employer or otherwise shown to the satisfaction of the State.
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