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3 Answers

Injured Spouse Form #8379. Allocation of personal exemptions.?

Asked by: Jesica Hogan 2165 views YA Discussion

Recently married couple, (2011). Husband brought a small amount of unpaid IRS debt into the marriage. Wife is an injured spouse for 8379 purposes. Question is this. When figuring how much refund the injured spouse is entitled to, will the IRS allocate only the wife’s personal exemption to her? Husband had no income, and is actually dependant on wife. So…without husband’s personal exemption, any refund entitled to wife would be wiped out anyway. Wouldn’t it make more sense to allow IRS to intercept for back taxes instead of filing injured spouse and losing husband’s personal exemption?

How others found here:

  • IRS form 8379

3 Answers

  1. chatsplas on Feb 23, 2012 Reply

    Probably more sense to get this back taxes issue settled, part of starting new life together, etc.
    The taxes will NOT go away, and paying it off means there is no further issue.
    But if such mutuality is NOT part of this marriage, yes, the personal exemption of Hubby will be allocated to him.
    Being married and together, they have option of filing MFJ or MFS and MFJ is almost always preferable. Then they have option of filing Injured spouse or not filing it. Filing 8379 will slow processing of their return and delivery of their refund.

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  2. Bash Limpbutt's Oozing Cyst© on Feb 23, 2012 Reply

    On the 8379 you allocate the husband’s and wife’s personal exemptions to themselves. If it’s just the two of you, column ‘a’ would show 2 and columns ‘b’ and ‘c’ would show 1 each.

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  3. tro on Feb 23, 2012 Reply

    if you have no children the easiest way to solve this dilemma is file separately
    IRS is a community property entity, half of his is yours and half or yours is his, if he had no income half of yours is his

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