foreign embassy does not have a ein but pay their staffs, do not issue w2 but issues a certificate of payment, where to put on 1040

Vote for foreign embassy does not have a ein but pay their staffs, do not issue w2 but issues a certificate of payment, where to put on 1040

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Original Fast Forward Academy test bank question:
In which of the following situations can an injured spouse claim be filed?

  1. Rob and Marie, a married couple timely filed their joint tax return for 2011. In June of 2012, they received an IRS notice stating that their entire 2011 refund was applied to delinquent child support Rob owed to the state.
  2. Stu and Cecilia, a married couple, have prepared their joint tax return for 2011 but have not filed it because it shows a substantial refund for which they fear will be applied to a delinquent student loan that Cecilia owes.

A. Neither 1 or 2
B. 1 only
C. 2 only
D. Both 1 and 2

A person may be an injured spouse if filing the return could impair their refund. A taxpayer may be an injured spouse if they file a joint tax return and all or part of their portion of an overpayment was, or is expected to be, applied (offset) to their spouse's past-due obligation. Form 8379, Injured Spouse Allocation can be filed with the joint tax return, amended tax return, or by itself after the tax return has been filed subject to the statute of limitations for claiming a refund.

FFA RTRP Book Reference: CH 1 Filing Information
Subsection: Taxation
Subject: Injured spouse (e.g., applicable rules)
Correct Answer: D

Expert Level Question
Posted by Saroj on 03/12/2012 @ 9:30 AM
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Pursuant to the requirements of the Internal Revenue Service Circular 230, we inform you that, to the extent any advice relating to a Federal tax issue is contained in this communication, including in any attachments, it was not written or intended to be used, and cannot be used, for the purpose of (a) avoiding any tax related penalties that may be imposed on you or any other person under the Internal Revenue Code, or (b) promoting, marketing or recommending to another person any transaction or matter addressed in this communication.

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