If you enter an amount on line 474 and you have a spouse, you can transfer all or part of your refund to them.

If you transfer an amount to your spouse, please note the following:

• The amount you transfer cannot exceed the amount your spouse enters on line 475 of their return.
• You will not be able to cancel the transfer or reduce the amount transferred to your spouse.
• Before transferring any portion of your refund to your spouse, we may, without your consent, use all or part of your refund to pay any debt you owe the government under the laws referred to in the instructions for line 474. Also, if we correct the amount of your refund (line 474), the amount transferred to your spouse will be reduced only if the corrected amount is less than the amount you chose to transfer.

If you want to transfer an amount to your spouse, enter the amount on line 476. We will use the amount to pay your spouse's balance due (line 475 of their return).