Question 36 of 50.

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

The taxpayer is unable to pay the tax liability because their spouse has suffered some type of injury.

The joint overpayment was applied to a prior tax liability on a joint tax return filed by the taxpayer and their spouse.

There is an understatement of tax due because of omitted income of the taxpayer's spouse.

The joint overpayment was applied to their spouse's past-due child support.