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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 remedy when a joint refund is offset to pay the other spouse’s past‑due federal obligations (including past‑due child support). Innocent‑spouse relief applies to responsibility for tax deficiencies and does not help recover a refund that was offset for the other spouse’s child support.
Practical steps you should give Callie as the preparer:
- Complete Form 8379 (Injured Spouse Allocation). It allocates income, withholding and credits between the spouses so the IRS can determine the portion of the refund that belongs to Callie.
- If the refund has already been offset, file Form 8379 separately (mail it to the address shown on the IRS notice about the offset). If you’re preparing a new return before filing, you can include Form 8379 with the original joint return (e‑filing Option for future returns).
- Include copies of the joint return, Social Security numbers, and any IRS offset notice; keep copies for your records.
- Expect additional processing time — it typically takes several weeks for the IRS to review an injured‑spouse claim and issue any refund due to Callie.
- If you want help preparing the allocation or tracking the claim, you (as her preparer) can prepare and submit the form and follow up with the IRS (with proper authorization).
If you want, I can draft the information needed to complete Form 8379 or walk through how to allocate income, withholding and credits for Callie.
Why: Injured‑spouse relief (Form 8379, Injured Spouse Allocation) is the remedy when a joint refund is offset to pay the other spouse’s past‑due federal obligations (including past‑due child support). Innocent‑spouse relief applies to responsibility for tax deficiencies and does not help recover a refund that was offset for the other spouse’s child support.
Practical steps you should give Callie as the preparer:
- Complete Form 8379 (Injured Spouse Allocation). It allocates income, withholding and credits between the spouses so the IRS can determine the portion of the refund that belongs to Callie.
- If the refund has already been offset, file Form 8379 separately (mail it to the address shown on the IRS notice about the offset). If you’re preparing a new return before filing, you can include Form 8379 with the original joint return (e‑filing Option for future returns).
- Include copies of the joint return, Social Security numbers, and any IRS offset notice; keep copies for your records.
- Expect additional processing time — it typically takes several weeks for the IRS to review an injured‑spouse claim and issue any refund due to Callie.
- If you want help preparing the allocation or tracking the claim, you (as her preparer) can prepare and submit the form and follow up with the IRS (with proper authorization).
If you want, I can draft the information needed to complete Form 8379 or walk through how to allocate income, withholding and credits for Callie.
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