Injured Spouse Claim Filing Status?

[thomtax]

Client works and has W2 income. Spouse (husband) is disabled with no income.

Three years ago sister in Georgia asked her brother - the husband to take her son or she was giving him to DHS. The boy lived with, and all living expenses were paid by client and her husband. For the first full year of custody of the boy, client's husband filed MFS and claimed the boy. It seems that the mother also claimed him, even though no contact with child for the year. Even though client's husband has sent paperwork from school, doctors, etc., the IRS is taking the mother's side and is wanting money returned to the IRS. Mother will do nothing to help and has apparently even had friends doctor up paper work to support her stance. Child went back to mother after three years.

The problem: Client called IRS and was told to file HOH and injured spouse. The couple have no children.

1. It doesn't appear to me that she would qualify for HOH status - right or wrong?
2. My feeling is that should file MFJ with injured spouse claim, since person with debt owed to IRS has no income - right or wrong?

Sorry for long post, but wanted to try to get all details into picture.

Thanks to all.

LT

[WhiteOleander]

You can't file injured spouse on a HOH return. There is no spouse income on the return to report. It is already separate from the spouse. .

Only file injured spouse with MFJ return.

From the info I have, wife does not qualify for HOH. She can pick MFS or MFJ with injured spouse.

[thomtax]

This agrees with my thoughts

I told her that I thought the IRS was completely wrong in their answer, but when I disagree, I like to get other opinions.

As I said, I am set to file MJF and injured spouse unless someone points out other options that I am not thinking of.

Thanks for the reply.

[thomtax]

Sorry about that.

I meant to say MFJ not MJF. Sorry about that.

[jainen]

Strange story

>>the IRS is taking the mother's side and is wanting money returned<<

Do I understand from this that the time for appeal has all expired and the case is in collections now? The way you describe it, the ruling should obviously be in your client's favor. Who presented their side of the story? Could it be possible they are unable to prove a child lived with them for three years? Strange story. Maybe they could file an offer in compromise based on doubt as to liability.

[taxea]

Injured Spouse Claim Filing Status? Reply to Thread

I have never had a problem with the IRS backing off on the taxpayer who could prove by school docs etc that the child lived with him.
I would suggest that you use e-services on-line. I have had great success with them and the process is much faster than dealing with any other offices of the IRS. taxea

[thomtax]

Thanks to all

for your advice. I am not handling the past problems for them - at least at this time. I'm just filing for this year. While the advice that I mentioned that the IRS gave them seemed completely out of line to me, and I didn't know how it could work, I've learned, as Brad said the other day, "Never say never in taxes."

LT

[Black Bart]

Maybe

try the Taxpayer Advocate (501-324-6269). It's account-related and normal channels haven't done the trick, so it sounds like it's just made for them.

I agee -- file MFJ with Injured Spouse form to protect current wife. Typical IRS position alright: "Just give us the money -- we don't care who!"