Which of the following is the condition a tax spare must need to claim injured spouse the spouse didn’t
A) claim a refundable tax credit on the joint return
B) is required to pay the past due amount
C) must file married filing separately
D) received and reported income on a joint return
The Correct Answer and Explanation is:
The correct answer is D) received and reported income on a joint return.
Explanation:
The “injured spouse” claim is a mechanism provided by the IRS to protect the spouse who is not responsible for a tax liability but is at risk of losing their share of a tax refund due to the other spouse’s past-due obligations, such as unpaid federal student loans, child support, or other government debts. This claim ensures that the innocent spouse gets their portion of the refund.
Here is the breakdown of each option:
- A) Spouse didn’t claim a refundable tax credit on the joint return: This is not a requirement for claiming injured spouse status. The injured spouse claim is unrelated to whether a refundable tax credit was claimed on the joint return. Refundable tax credits are considered during the processing of the tax return but do not directly affect the eligibility to file as an injured spouse.
- B) Required to pay the past due amount: This is not a condition for claiming injured spouse status. In fact, the injured spouse is the one who is not liable for the past-due amount but is still at risk of having their share of the refund withheld. The whole point of this claim is to protect the spouse who is not responsible for the debt.
- C) Must file married filing separately: This is incorrect because filing separately is not a requirement for the injured spouse claim. Couples can file jointly, and the injured spouse can still file the claim to protect their refund.
- D) Received and reported income on a joint return: This is the correct condition for claiming injured spouse status. If a spouse has reported income on a joint return and is concerned that their share of the refund could be taken to pay the other spouse’s debts, they may file Form 8379 to claim their portion of the refund. The IRS will then review the return and ensure that the innocent spouse is reimbursed for their rightful share.
In summary, the injured spouse claim protects the spouse who is not responsible for the debt but has reported income on the joint return, ensuring they get their portion of the refund despite their spouse’s financial issues.