Owes Back Taxes -Remarried

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  • zeros
    Senior Member
    • Dec 2006
    • 921

    #1

    Owes Back Taxes -Remarried

    New client coming in tomorrow to prepare 2010 taxes. Owes for several years so any possible refund would go to pay back taxes. He has since remarried. What would be the procedure in filing the 2010 return? Just file it (MFJ) and let them take any refunds? File MFS? Any suggestions?
  • BP.
    Senior Member
    • Oct 2005
    • 1750

    #2
    Try MFJ and Form 8379 Injured Spouse Allocation- Check TTB on p. 15-11.

    Comment

    • taxea
      Senior Member
      • Nov 2005
      • 4292

      #3
      ...if the spouse has income the options, I believe, would be up to the spouse who does not owe.

      MFS from the beginning will insure that the spouse will not get caught up in the liability of the TP that owes. Filing MFJ with is not a guarantee that the IRS will accept the injured/innocent spouse form.
      Believe nothing you have not personally researched and verified.

      Comment

      • New York Enrolled Agent
        Senior Member
        • Nov 2006
        • 1531

        #4
        Originally posted by taxea
        ... Filing MFJ with is not a guarantee that the IRS will accept the injured/innocent spouse form.
        Injured spouse and innocent spouse are two completely different concepts. There is no such thing as the injured/innocent spouse form.

        BP has posted correctly - use 8379 for your situation if the couple elects to file MFJ.

        Comment

        • OtisMozzetti
          Senior Member
          • Dec 2007
          • 530

          #5
          Originally posted by zeros
          New client coming in tomorrow to prepare 2010 taxes. Owes for several years so any possible refund would go to pay back taxes. He has since remarried. What would be the procedure in filing the 2010 return? Just file it (MFJ) and let them take any refunds? File MFS? Any suggestions?
          Your posting states that you are located in Minneapolis, which I guess is in Minnesota that is not a community property state. The wisest procedure for injured spouse quite possibly is different in community property states such as California.

          EA in Calif.

          Comment

          • ChEAr$
            Senior Member
            • Dec 2005
            • 3872

            #6
            My question is why would any two people who had gotten a divorce remarry?

            DIdn't they learn their lesson the first time?
            ChEAr$,
            Harlan Lunsford, EA n LA

            Comment

            • taxea
              Senior Member
              • Nov 2005
              • 4292

              #7
              Originally posted by New York Enrolled Agent
              Injured spouse and innocent spouse are two completely different concepts. There is no such thing as the injured/innocent spouse form.

              BP has posted correctly - use 8379 for your situation if the couple elects to file MFJ.
              duh!!! My comment was to say whether either is used not that there is one form which covers both
              Believe nothing you have not personally researched and verified.

              Comment

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