476 – Refund transferred to your spouse
If you enter an amount on line 474 and you have a spouse, you can transfer all or part of your refund to your spouse.
- If the amount of the refund on line 474 of your return is less than $2, it cannot be transferred to your spouse.
- If your spouse died in 2022, you cannot transfer your refund to cover any balance due for 2022 on line 475 of the return completed for him or her. Nor can any refund entered on line 474 of the return completed for your deceased spouse be transferred to you.
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 his or her 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 his or her return).