Injured Spouse Form #8379. Allocation of personal exemptions.?
Asked by: Jesica Hogan
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?
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