EIP w/support offset with a twist

Technical topics regarding tax preparation.
#1
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133
Joined:
21-Apr-2014 7:44am
Location:
Endwell NY
Facts: 2019 return not filed by either spouse. IRS calculated the payment based on 2018 MFJ / 1 CTC child to be $2,900 and indicated DD on 4/15/2020. TP owes back child support. Full $2,900 offset indicated by Bureau of Fiscal Service letter dated 4/15/2020. 2018 Form 8379 (SP as injured spouse with CTC child allocated to SP) was filed on or about 5/1/2019 after the original filing of the 2018 return and subsequent offset of the 2018 refund. 8379 result was $0 refund to SP due to lack of income (as confirmed by IRS).

Question 21 of today’s version of IRS EIP FAQ’s has the following in its answer:

If you are married filing jointly and you filed an injured spouse claim with your 2019 tax return (or 2018 tax return if you haven’t filed your 2019 tax return), half of the total Payment will be sent to each spouse and your spouse’s Payment will be offset only for past-due child support. There is no need to file another injured spouse claim for the Payment.

Page 2 of the Bureau of Fiscal Service letter indicates that the injured spouse should file an 8879. No mention of do not file one if you have already done so.

Is there any chance IRS will still look for a 2018 Form 8879 and apply accordingly? Or is their process done and the only recourse is to wait until someone is there to receive our (letter????) protest?
 

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