Asked by J
Bradley and Callie married in 2024. They filed a joint return for the year, but the IRS offset their refund because Bradley owes past-due child support for his two children from a previous marriage. Callie is not legally responsible for the children's support, and she would like to receive her portion of their tax refund. As the couple's tax preparer, what advice would you offer?
Callie should request relief as an injured spouse.
Callie should request relief as an innocent spouse.
Bradley should request relief as an injured spouse.
Bradley should request relief as an innocent spouse.
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Answer: Callie should request relief as an injured spouse.
Why: Injured-spouse relief (Form 8379, Injured Spouse Allocation) is the procedure to protect the portion of a joint refund that belongs to a spouse who is not liable for the debt that caused the offset (in this case Bradley’s past‑due child support). Innocent spouse relief (Form 8857) is a different remedy used to avoid being held liable for a spouse’s tax errors and does not address offsets for past‑due child support.
What to do next (practical steps):
- Prepare and file Form 8379 (Injured Spouse Allocation). If you have not yet filed the joint return, attach Form 8379 to the return. If the return was already filed and the refund was offset, file Form 8379 by mail (follow the form’s instructions).
- Include copies of the joint return, the IRS/Treasury Offset notice showing the refund was taken, and any documentation that supports Callie’s income/withholding allocation (W‑2s, 1099s, etc.) if requested.
- Note processing can take several weeks (often a few months), and the IRS will determine and issue Callie’s share of the refund if eligible.
- If you live in a community‑property state or if you expect complications, consider reviewing allocation rules or consulting a tax attorney.
If you’d like, I can help complete Form 8379 and assemble the supporting documents.
Why: Injured-spouse relief (Form 8379, Injured Spouse Allocation) is the procedure to protect the portion of a joint refund that belongs to a spouse who is not liable for the debt that caused the offset (in this case Bradley’s past‑due child support). Innocent spouse relief (Form 8857) is a different remedy used to avoid being held liable for a spouse’s tax errors and does not address offsets for past‑due child support.
What to do next (practical steps):
- Prepare and file Form 8379 (Injured Spouse Allocation). If you have not yet filed the joint return, attach Form 8379 to the return. If the return was already filed and the refund was offset, file Form 8379 by mail (follow the form’s instructions).
- Include copies of the joint return, the IRS/Treasury Offset notice showing the refund was taken, and any documentation that supports Callie’s income/withholding allocation (W‑2s, 1099s, etc.) if requested.
- Note processing can take several weeks (often a few months), and the IRS will determine and issue Callie’s share of the refund if eligible.
- If you live in a community‑property state or if you expect complications, consider reviewing allocation rules or consulting a tax attorney.
If you’d like, I can help complete Form 8379 and assemble the supporting documents.
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