Refund Offset, Injured Spouse and Manual Refunds
Target Audience: CPAs, EAs, RTRPs
Field of Study: Taxation (NASBA); Federal Tax (IRS)
Seminar Level: Beginner
IMPORTANT INFORMATION REGARDING CPE CREDIT: THE IRS RETURN PREPARER OFFICE ACCEPTS THIS SEMINAR FOR ONE (1) CONTINUING PROFESSIONAL EDUCATION (CPE) CREDIT FOR ENROLLED AGENTS (EA). IF YOU ARE NOT AN ENROLLED AGENT, PLEASE CONSULT WITH YOUR RESPECTIVE STATE LICENSING AGENCY REGARDING ACCEPTABILITY OF THIS CREDIT.
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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.
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