When Irs Form 13844 Spouse 2025

Welcome to today's lesson on the injured spouse form 83-79. When a taxpayer is filing a joint return and one of the spouses has past due government debts, the spouse without the debt may want to file as an injured spouse. To do this, we'll use form 83-79 and the injured spouse will receive their portion of the refund which would have otherwise been applied to the spouse's debt. The spouse will still have their portion of the refund go towards their debt and the injured spouse will still receive their refund. Some examples of government debts would be student loans, child support, back taxes, and any other type of federal debt. Now let's look at the requirements for filing as an injured spouse. It must be a joint return; we can't do married filing separately. The spouse must have the past due government debt and only one spouse is liable for the past due debt. In some states, this won't apply. Once people get married, it's a joint property state and both spouses are automatically responsible for each other's debt. But in Ohio, we are able to file the injured spouse form. Continuing on, you must have a refund due. If you owe money, there's no point in filling it out because you won't be separating out a refund to go towards the past debt. Finally, the injured spouse must have earned income. So if only the spouse with the past debt has earned income, you won't be able to file the injured spouse form. The injured spouse must have some sort of income, usually on a W-2, in order to file an injured spouse form. In Tax Layer, you'll need to find this section under the miscellaneous forms. When you've clicked to begin filling out form 83-79, this screen will...