6 Walt is a new tax preparer. A potential client called Walt to ask for advice about filing an injured spouse allocation. Walt provided the information below as the reasons a taxpayer may be eligible for the injured spouse allocation. Which of the following reasons provided by Walt, was given in error? a) The taxpayer's spouse owes delinquent child support b) The taxpayer's spouse owes delinquent taxes c) The taxpayer is currently separated from his spouse and feels his spouse should be responsible for lljoint tax liability d) The taxpayer's spouse is delinquent on a student loan Nelson and his wife have filed joint tax returns for 5 years. In tax year 2016, they separated and will be filing a separate return. Nelson received correspondence from the IRS stating the couple owed an additional $4,500 for tax year 2015. The letter indicated the additional tax is owed because Nelson's wife won prize money from a bingo game and failed to report it on their return. Nelson had no knowledge of the winnings. Which of the following statements is true? 7. a) Nelson qualifies as an injured spouse b) Nelson qualifies as an innocent spouse. c) Nelson does not qualify as an injured or innocent spouse. d) Nelson qualifies for equitable relief 8. Samantha has received a notice of undistributed long-term capital gains from a regulated investment company (Form 2439). Based on this information, her tax preparer tells her she may be able to claim a credit on her tax return. Which form should Samantha's tax preparer use to claim the credit on Samantha's return? a) Form 3800 and attach Copy B of Form 2439 b) Form 8857 and attach Copy 8 of Form 2439 c) Form 4136 and attach Copy B of Form 2439 d) There isn't a special form; the tax preparer should attach Copy B of Form 2439 and report the credit directly on Form 1040, line 73, and check box a