If you enter an amount on line 475 and the person who, on December 31, 2024, was your spouse is transferring all or part of their refund to pay your balance due, enter the transferred amount on line 477 of your return.

If your spouse is transferring all or part of their refund to you, please note the following:

• The transferred amount cannot exceed the amount you enter on line 475.
• The transferred amount will be used to pay your balance due only after we have issued your spouse's notice of assessment.
• Before transferring any part of your spouse's refund to you, we may, without your spouse's consent, use all or part of their refund to pay any outstanding debt they have with the government under any of the laws referred to in the instructions for line 474.