Refund Offset, Injured Spouse and Manual Refunds
Target Audience: CPAs, EAs, RTRPs
Field of Study: Taxation (NASBA); Federal Tax (IRS)
Seminar Level: Beginner
IRS COMMUNICATIONS AND LIAISON IS REGISTERED WITH THE NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY (NASBA) AS A SPONSOR OF CONTINUING PROFESSIONAL EDUCATION ON THE NATIONAL REGISTRY OF CPE SPONSORS. STATE BOARDS OF ACCOUNTANCY HAVE FINAL AUTHORITY ON THE ACCEPTANCE OF INDIVIDUAL COURSES FOR CPE CREDIT. COMPLAINTS REGARDING REGISTERED SPONSORS MAY BE SUBMITTED TO THE NATIONAL REGISTRY OF CPE SPONSORS THROUGH ITS WEBSITE: WWW.LEARNINGMARKET.ORG.
DISCLAIMER: THIS SEMINAR WAS FILMED IN ORLANDO, FLORIDA, ON July 29, 2010, AND THE INFORMATION WAS CORRECT AT THE TIME OF RECORDING.
The Wage and Investment operating division delivered this seminar at the IRS Nationwide Tax Forum in Orlando, Florida, in July 2010.
This presentation addresses Form 8379, Injured Spouse Allocation. The seminar will provide eligibility requirements on how to make an allocation, most common mistakes and an overview of the refund offset process.
By the end of this presentation you will:
- understand the various types of offsets.
- be able to define an injured spouse.
- understand how to use Form 8379 to request an Injured Spouse Allocation.
- understand the conditions under which a manual refund may be issued.
No prerequisites or advanced preparation are required for this seminar.