Which of the following taxes can an injured spouse claim to receive their share of a refund?

An injured spouse may claim their share of a refund associated with income tax withholding. This situation typically arises when a couple files jointly, and one spouse has unpaid debts, such as student loans or tax liabilities, that could cause the entire refund to be applied toward those debts, thereby denying the other spouse their rightful portion of the refund.

Income tax withholding refers to the amounts taken out of an individual's paycheck by their employer for federal or state taxes. When the couple files a joint return, the combined income and withholdings can lead to a tax refund, and the injured spouse can assert their claim for their portion based on the income they personally earned during the tax year.

In contrast, social security tax, sales tax, and property tax do not provide a means for an injured spouse to claim a refund in the same manner. Social Security tax is a payroll tax that funds Social Security benefits, and it isn’t related to tax refunds in the context of claiming a share. Sales tax is a consumption tax paid on purchases, and there is no mechanism for claiming refunds related to it. Property tax is a tax based on property ownership, and while it can create financial burdens, it is not involved in the income tax refund process that allows for claims by injured spouses