Lee Choquette wrote:

- quote -

Good news and bad news. First the bad news.

Doesn't matter if they overlooked it or not. the Injured
spouse allocation applies to payments by the taxpayer, and
does not include any payments by the government, in this
case, the EIC.

Now the good news.At least the EIC took care of her SE tax,
right?

ChEAr$,
Harlan Lunsford, EA n lA

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2005) - All rights reserved. > << ================================================== ===== >

My client couple lived all year in California, a community
property state. The wife's Schedule C income for 2004 was
slightly more than the husband's W-2 income, but still low
enough that they had no taxable income, only SE tax. They
did not make estimated payments and no tax was withheld from
the husband's paycheck, but EIC was more than enough to
cover the SE tax.

Expecting the remaining EIC to be offset to cover the
husband's prior year tax debt *and* his back child support,
I filed Form 8379 along with their 1040, writing "Injured
Spouse" on the top. I told them that it was a long shot, but
that we may as well try.

A few weeks later, they received notices that the entire
refund would be offset. The notices don't mention the Form
8379, however, so how do we know if the IRS considered and
rejected it, or overlooked it?

Thanks,
Lee

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2005) - All rights reserved. > << ================================================== ===== >