Injured Spouse

[barzillai]

I am filing my first injured spouse return. The husband owes child support. The wife's income is canceled out by her exemption and half of the Standard Deduction. Can I still assign their child's exemption and the Child Tax Credit to her to increase the portion of the total refund she will receive, or will that have to go to the husband because his income makes up the majority of their income? I realize the IRS will apportion EITC according to their formula. I am wondering if there is any leeway for the other tax benefits.

Thank You

[Koss]

Allocation

As far as I can tell, the instructions for the Injured Spouse form direct us to allocate exemptions in the manner in which they would be allocated if the couple were to file separate returns.

So I believe that the couple can agree as to who would claim the child if they were to file separately.

BMK

[David1980]

Of course that being the case with less income than an exemption amount she doesn't make enough to get CTC or additional CTC. I wouldn't be surprised if nothing other than withholding and allocated EIC comes back to her. But definitely put the exemption on the form for her, who knows.