It might be appropriate for a married taxpayer filinga joint return to file an injured spouse claim if:

1 the taxpaer is unable to pay the tax liability because their spouse has suffered some type of injury 2. the joint overpaymnet was applied to a prior tax liability on a joint tax return filed by the taxpayer and their spouse 3 there is an understatement of tax due because of ommitted income of the taxpayer's spouse 4.the joint overpaymnet was applied to their spouse's past-due child support

When the IRS offsets a married couple's joint refund becuase one spouse defaulted on a federally guaranteed student loan the

1.non-defaulting spouse should request innocent spouse relief 2.taxpayers should submit a joint offer in compromise 3.defaulting spouse should requiest a certificate of non attachmnet 4.non defauting spouse should request relief as an injured spouse