Injured Spouse Form 8379

[David]

New client married in 2013 and her husband owes taxes from 2008 and 2009. They filed MFJ in 2013 and had a balance due.

They are receiving a refund on their 2014 MFJ return. I am filing form 8379 but the instructions aren't clear as to how much of the refund will be intercepted for the H's portion and how much the W will receive.

After going through the allocation of income and deductions and taxes withheld there is no final calculation on the form that shows how the refund will be allocated to each spouse. Is it automatically 50%? Is it based on the % taxable income? Is it based on the % of taxes withheld?

I did a MFS analysis and the W will owe a little and the H will receive a refund. Is this what the IRS will do with the allocations on Form 8379 - calculate as though they are filing separately and determine that the W would owe, therefore she will not receive a portion of the refund?

Thanks for your help.

[Jack from Ohio]

Fill in all the amounts accurately.  The IRS will determine if/how much will be refunded to her.  Nothing you can do to change the process.

[kcjenkins]

I agree with Jack, the IRS will make the determination.  Based on what you say, odds are she will not get any of the refund, but she might.  And regardless, you should file it just to establish her position as innocent spouse.