[Brandi]

Basically, the IRS calculates each individuals tax liability and the portion that is assigned to the spouse owing arrears gets offset, the rest goes to the injured spouse as long as you filed form 8379. That is why you have to fill out the worksheet showing each person’s portion of the tax return information. You can read the topic here on the IRS website, but this pretty much summarizes it. https://www.irs.gov/irm/part25/irm_25-018-005

[Author]

Replies