Injured/Innocent Spouse
A request for relief by separation of liability can only be made:
Before the joint return is filed.
At the time the joint return is filed.
After the joint return is filed.
With an extension of time to file the joint return.
Which of the following taxpayers might benefit from filing Form 8379, Injured Spouse Allocation?
Stan and Rina file a joint return that results in a refund that includes refundable credits. Both had earned income. Stan was married before and bought a car for his ex-wife. He is behind on those payments.
Yared misrepresented the amount of tax withheld when he filed a joint return with his wife, Zoe.
Carmen and Jian file a joint return, which results in a refund that includes refundable credits. Carmen earned $42,000. Jian was a stay-at-home dad and had no earned income. Jian owes back child support.
Bran has earned income and files a joint return with his wife, Naomi. Naomi did not work in 2022. Their joint return results in a refund that is not dependent on any refundable credits. Bran owes $4,450 in delinquent student loan payments.
