Form 8379 is not for use by so-called innocent spouses. The terms "injured spouse" and "innocent spouse" are so frequently confused that the first page of the Form 8379 instructions specifically address the matter. Innocent spouses are people who find themselves facing back taxes, civil penal...
The "injured" spouse on ajointly filedtax return can file Form 8379 to regain their share of a joint refund that was seized to pay a past-due obligation of the other spouse. These obligations might include past-due federal tax, state tax, child support, or federal non-tax debt (such as...
Only agovernment entitycan claim a refund to offset a debt owed to them. The federal government or a state government can do it for taxes owed, and state governments can also request an offset to pay past-due child support obligations. You're vulnerable if your spouse has delinquent student...
Self-employment (SE) is a growing precarious work arrangement internationally. In the current digital age, SE appears in configurations and contours that differ from the labor market of 50 years ago and is part of a ‘paradigm shift’ from manufacturing/