Injured Spouse

[Gary]

I have a client that divorced last year. She received a notice from the IRS for her 2005 return that gambling wages and unemployment, both from her spouse were not claimed. She is due a refund on her 2008 return, but i don't want the taxes owed by her ex to be taken from her refund. If I submit the Innocent Spouse form with her return, what is the probability that they won't reduce her refund due to the taxes owed by her ex.

[solomon]

Definitely not your subject title - Injured Spouse. I would say slim to none for any relief. Nevertheless, use Form 8857 and it is not filed with the tax return as I recall. It used to be filed in Cincinnati.

[geekgirldany]

I think you would be looking at Innocent Spouse Relief. Read Pub 971for details. It does have to filed separately. Would probably be a good idea to get that rolling first and do an extension on her 2008 return.

[Jesse]

Agree with others, file an extension, that way if ex has any refund at least they will take that first. Did she sign the joint return for 2005? Did she reside with her husband and was she truly unaware of the unemployment and gambling income?

Facts and circumstances, but I think chances are slim to none as well that she will get out of it if she signed the joint tax return in 2005.

[BOB W]

You may want to claim Innocent Spouse and state that at that time she did not know he was gambling or unemployed due to her marriage going downhill. And that she had no economic benefit from any winnings and add that he was living his own life outside of hers at that time. Subsequently they finalized their divorce in XX/XX/XXXX.

[John of PA]

I was successful with a 8379 attached

I attached an 8379 (Injured Spouse) to a MFS return and IRS did not grab her refund (her husband owed back taxes from a previously filed joint return with her) . She received her refund, but IRS did send some correspondence asking for copies of the Innocent Spouse approval. First you get approval as an innocent spouse, then you can attached the injured spouse form 8379 to your return to protect your refund.