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Original Fast Forward Academy test bank question:
In which of the following situations can an injured spouse claim be filed?
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.
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
Subject: Injured spouse (e.g., applicable rules)
Correct Answer: D
Expert Level Question