Question

Which of the following taxpayers might benefit from filing Form 8379, Injured Spouse Allocation? * A....

Which of the following taxpayers might benefit from filing Form 8379, Injured Spouse Allocation? *

A. Claude misrepresented the amount of tax withheld when he filed a joint return with his wife, Claudia.

B. Jennifer and Mike file a joint return which results in a refund that includes refundable credits. Jennifer earned $39,000. Mike was a stay-at-home dad and had no earned income. Mike owes back child support.

C. Bud has earned income and files a joint return with his wife, Jean. Jean did not work in 2019. Their joint return results in a refund that is not dependent on any refundable credits. Bud owes $4,700 in delinquent student loan payments.

D. Tim and Mary Ann file a joint return that results in a refund that includes refundable credits. Both had earned income. Tim was married before and bought a car for his ex-wife. He is behind on those payments.

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Answer #1

FORM 8379 " Injured Spouse Allocation"
The "injured" spouse on a jointly-filed tax return can file Form 8379 to regain their share of a joint refund that was seized to pay a past-due obligation of the other spouse. These obligations might include past-due federal tax, state tax, child support, or federal non-tax debt (such as a student loan). The term "injured" refers to the negatively impacted spouse, who does not owe the debt.
If spouses file a joint tax return and a refund is applied to one spouse's past-due debts, the “injured” spouse can file Form 8379 to get their share of the refund.
Typically, spouses are jointly responsible for a tax obligation so an injured spouse should file Form 8379 when they become aware that all or part of a share of a refund was, or is expected to be, applied against their spouse's legally enforceable past-due obligations.

If a spouse has fallen behind on child support payments, alimony, federal or state taxes, federal non-tax debt such as student loans, or certain unemployment compensation debt, then the Department of Treasury is authorized to take a taxpayer's refund and apply it toward the past-due debt. By filling out Form 8379, the injured spouse is requesting that the Internal Revenue Service (IRS) release their share of a joint tax refund.



HENCE, OPTION B AND C CAN TAKE THE BENEFITS OF FORM 8379.

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