• If there is a refund due (because of withholding or estimates paid by the taxpayer) and that refund will be offset by debts to the IRS of the spouse, debts that originated before marriage, the taxpayer may request that a Form 8379, Injured Spouse Allocation, be filed with the return.
  • CA policy: Because Form 8379 requires income-splitting, it makes the return out-of-scope, because California is a community property state.
  • Note for CA state returns: CA has no equivalent to the federal “injured spouse” allocation.

Created with the Personal Edition of HelpNDoc: Leave the tedious WinHelp HLP to CHM conversion process behind with HelpNDoc