1. It might be appropriate for a married taxpayer filings joint return to file an injured spouse claim if:

A. The taxpayer is unable to pay the tax liability because their spouse has suffered some type of injury.
B. The joint over payment was applied to a prior tax liability on a joint tax return filed by the taxpayer and their spouse.
C. There is an understatement of tax due because of omitted income of the taxpayer's spouse.
D. The joint over payment was applied to their spouse's past-due child support.

2. When the IRS offsets a married couple's joint refund because one spouse defaulted on a federally guaranteed student loan the

A. Non-defaulting spouse should request innocent spouse relief.
B. Taxpayers should submit a joint offer in compromise.
C. Defaulting spouse should request a certificate of non attachment.
D. Non defaulting spouse should request relief as an injured spouse.

Answer rating: 100% (QA)

1 D The joint over payment was applied to their spouses pastdue child support A taxpayer is consider... View the full answer