Reference no: EM132902493

She should file an Injured Spouse (8379 form).

• When the joint overpayment is used to a past-due debt of the other spouse on a jointly filed tax return, the injured spouse submits Form 8379 to recover their portion of the joint refund.
• She was the injured injured spouse in the married filing jointly since she was unaware of the self-employment income which put her indebt of unpaid taxes. When a shared overpayment was (or is projected to be) applied (offset) to a past-due liability of the other spouse, Form 8379 is filed by one spouse (the injured spouse) on a jointly filed tax return. The injured spouse may be able to recover his or her half of the joint refund by filing Form 8379.
• Form 8857 was is not the right option for this case since a Request for Innocent Spouse Relief is a tax form used by taxpayers to request relief from a tax burden involving a spouse or former spouse from the Internal Revenue Service (IRS). Couples who file a joint tax return are usually jointly accountable for any tax debt.

Problem 1: Will this apply to an HOH filing for this year and still her refund was taken to cover a jointly past-due debt. Will she still file the Injured Spouse (8379) form?