Injured Spouse Relief
Nothing can start this section off better than to read the Case Study: INJURED SPOUSE REFUND. This case was 150 pages when it was filed with the IRS. The reason TDRS went to this extreme to explain the client’s situation was that the client was denied a refund when an accountant tried for the return of her 2015 withholding by filing Form 8857. She did not complete the form correctly. She did not exhibit the desperate situation of the client. The IRS wrote the accountant back and said ‘we want documents that support the client was injured and should be released from the tax debt’. The accountant ignored the IRS request – not knowing what to do. (The accountant was not an NTPI Fellow.)
Using Form 8857, you file for:
- Injured Spouse Relief
- Innocent Spouse Relief
- Equitable Relief
There is a difference between all 3 of the Relief’s as to which one applies to your case. There is also a difference in the time when each one can be submitted. In other words, the Reliefs all fall under different Statute of Limitations. For these reasons, it is important to not delay and contact TDRS immediately.
Read the INJURED SPOUSE (at TP9). This helps to explain why filing for Injured Spouse is necessary.
Form 8379 is used for INJURED SPOUSE ALLOCATION. Refer to Page 2, Part III of Form 8379. Completing this simple allocation of your income and withholding verses your spouses’ can quickly result in your receiving your tax refund. It may not be necessary to complete Form 8857.
Consulting with TDRS will only take a few minutes to know what is the best course of action. TDRS will only do what is necessary; and we’ll do it right.