Which of the following taxpayers might benefit from filing Form 8379, Injured Spouse Allocation? *

A. Claude misrepresented the amount of tax withheld when he filed a joint return with his wife, Claudia.

B. Jennifer and Mike file a joint return which results in a refund that includes refundable credits. Jennifer earned $39,000. Mike was a stay-at-home dad and had no earned income. Mike owes back child support.

C. Bud has earned income and files a joint return with his wife, Jean. Jean did not work in 2019. Their joint return results in a refund that is not dependent on any refundable credits. Bud owes $4,700 in delinquent student loan payments.

D. Tim and Mary Ann file a joint return that results in a refund that includes refundable credits. Both had earned income. Tim was married before and bought a car for his ex-wife. He is behind on those payments.