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곤란녀님이 2012-04-26 10:54:42.0에 쓰신글
>Tim6129님이 2012-04-24 16:48:04.0에 쓰신글
>>곤란녀님이 2012-04-24 16:18:46.0에 쓰신글
>>>안녕하세요??
>>>
>>>또 이렇게 답변을 얻고저 문을 두드립니다.
>>>
>>>제가 2011년도 세금 보고를 남편과 같이 했는데요, 남편은 스몰 비지니스를 하고 있습니다. 저는 당연히 남편이 따로 사업에 대해 세금보고를 할 거라고 생각했었습니다.
>>>
>>>turbo tax를 이용해 세금보고를 한 뒤
>>>리턴이 오기만을 기다리고 있었는데 어제 편지한장이 IRS에서 날라왔습니다.
>>>제가 리턴 받을 금액이 2006년에 안 낸 세금으로 처리가 되었다구요.
>>>
>>>첫번째로는 저는 2006년 말에 왔구요, 남편과는 2010년에 결혼했습니다.
>>>작년에 2010년 것을 조인트로 했을 때는 아무런 이상이 없었구요.
>>>
>>>남편한테 물어봤더니 현재 세금 문제를 해결하고 있다고 합니다.
>>>
>>>검색을 해보니 form 8379를 해서 다시 IRS에 보내라고 하는데요.
>>>이것에 관해 아시는 분이 있으시면 조언 좀 부탁드립니다.
>>>
>>>내년부터는 각각 보고를 할 생각입니다.
>>>
>>>답변 미리 감사드립니다.
>>
>>
>>
>>“제가 리턴 받을 금액이 2006년에 안 낸 세금으로 처리가 되었다구요.”----> As an injured spouse, you  can get relief when the IRS withholds a joint refund due to debts or obligations of the other spouse your hubby. You need to obtain Form 8379 and allocate income, adjustments, deductions and credits between yourself and your spouse in Part 2 of the form and send Form 8379 to the IRS, either with the joint return or separately after the joint return has been sent.
>>. “남편한테 물어봤더니 현재 세금 문제를 해결하고 있다고 합니다. 검색을 해보니 form 8379를 해서 다시 IRS에 보내라고 하는데요.”----->As your husband  has an unpaid tax bill from prior year,2006, in this case, I guess, the IRS can grab your refund for the current year,2011, as a payment on that liability. The IRS figures they shouldn't be sending you a refund when your husband owes them money.  Since you're married, you may have a refund on a joint return. It's likely that the IRS will try to seize that refund as your  spouse has an unpaid liability as described above. But if only one spouse, your hubby, in this case, owes the liability, the other spouse , you,are entitled to your share of the refund. If the IRS has applied your share of a refund against a liability owed by your hubby, you're an injured spouse entitled to relief. You can also use the injured spouse rule to prevent the IRS from grabbing your refund in the first place.If the IRS has applied your refund against your spouse's liability, or you're concerned that the IRS may do so, you need to obtain Form 8379 as you said.The form requests identifying information for you and your spouse, and information needed to determine how much of the tax  and refund  is attributable to each spouse. The IRS makes the actual calculation that divides the refund between you and your spouse. If you're an injured spouse for a return that's already been filed, you should file this form with the IRS Service Center for the place where you lived when you filed that return. If you're trying to prevent the IRS from seizing a refund on a return you haven't yet filed, you should attach Form 8379 when you file the return.
>>Please visit the IRS Website here: http://www.irs.gov/pub/irs-pdf/f8379.pdf
>>http://www.irs.gov/pub/irs-pdf/i8379.pdf
>>“내년부터는 각각 보고를 할 생각입니다.”------. You can choose married filing separately as your filing status if you are married. This filing status may benefit you if you want to be responsible only for your own tax or if it results in less tax than filing a joint return. If you and your spouse do not agree to file a joint return, you may have to use this filing status unless you qualify for head of household status. If you file a separate return, you generally report only your own income, exemptions, credits, and deductions on your individual return. You can claim an exemption for your spouse, personal exemption, I mean, if your spouse had no gross income and was not the dependent of another person. However, if your spouse had any gross income or was the dependent of someone else, you cannot claim an exemption for him or her on your separate return.
>>
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>답변 감사드립니다. 지금 form 8857(innocent spouse) 와 form 8379(injured spouse)에서 무엇을 해야하는 것이 맞는지 잘 모르겠습니다. 알아보니 8857은 내가 아무것도 몰랐다, 내 refund을 모두 돌려달라는 것 같구요, 8379는 비슷한 컨셉인데 남편과 refund을 나누어 달라는 것 같습니다. 
>
>저 혼자 세금을 낸 것이기 때문에 제가 다 받아야 하는 게 맞는 거 같구요, 남편도 알고 있습니다. 그런 경우에는 8857을 해야 하는건지요? form을 대충보니 그리 어렵지 않은 것 같은데 저 혼자 해서 보내도 되는건지요??
>
>언제나 답변 감사드립니다






. “ 지금 form 8857(innocent spouse) 와 form 8379(injured spouse)에서 무엇을 해야하는 것이 맞는지 잘 모르겠습니다. 알아보니 8857은 내가 아무것도 몰랐다, 내 refund을 모두 돌려달라는 것 같구요, 8379는 비슷한 컨셉인데 남편과 refund을 나누어 달라는 것 같습니다. “------>Correct; For innocent relief, you need to determine that your spouse improperly or dishonestly reported items on your joint return that resulted in an understatement of taxes. In almost all cases, this determination will come from an IRS notice, demand or collection action.Make sure you did not know your spouse was giving erroneous information when you signed the joint return. Occasionally you know nothing about the tax filings and find yourself responsible for the tax liability of the other spouse, your husband. Aside from filing a joint return, you must also prove that at the time you signed the tax return you did not know, and had no reason to know, that there was an understatement of tax .In this case, you may be able to claim innocent spouse relief by filing form 8857.  Intentional ignorance is not a good enough excuse. You basically need to have been deceived. Also you should determine that the understatement did not bring a significant benefit to you. The deception is not considered a significant benefit simply because your spouse supports you. But if your spouse was handling your investments and lied about them, you significantly benefited because your tax was understated.Obtain Form 8857. Fill it out and send it to the IRS.
http://www.irs.gov/pub/irs-pdf/f8857.pdf
http://www.irs.gov/individuals/article/0,,id=242635,00.html
For injured spouse relief, you need to verify that you filed a joint return with your spouse. And determine that the IRS has withheld or will withhold a tax refund because your spouse is past due on payments such as  federal or state debts.Then, you need to allocate income, adjustments, deductions and credits between yourself and your spouse in Part 2 of the form 8379 and send Form 8379 to the IRS, either with the joint return or separately after the joint return has been sent.
http://www.irs.gov/pub/irs-pdf/f8379.pdf
http://www.irs.gov/individuals/article/0,,id=109283,00.html
An innocent spouse can get relief when the other spouse makes false reports on a joint return. An injured spouse can get relief when the IRS withholds a joint refund due to debts or obligations of the other spouse.

“저 혼자 세금을 낸 것이기 때문에 제가 다 받아야 하는 게 맞는 거 같구요, 남편도 알고 있습니다. 그런 경우에는 8857을 해야 하는건지요???”---->As described above; Form 8379 is filed by one spouse (the injured spouse) on a jointly filed tax return when the joint overpayment was (or is expected to be) applied (offset) to a past-due obligation of the other spouse .By filing Form 8379, the injured spouse may be able to get back her/his share of the joint refund.
“form을 대충보니 그리 어렵지 않은 것 같은데 저 혼자 해서 보내도 되는건지요?”--->It is up to you; I guess you do not have to use an official tax consultant in order to work on a tax return. You can file your government tax return yourself if you really happen to want to. The tax preparers can help you deal with the government. You need to be able to find a venue to properly file your business taxes with if you happen to own a business. The venue can be very important to the taxpayer. You, as a taxpayer,  need to be able to properly file your return. You need to be careful when you are filing your own tax return, OK??? If you file the claim you will need to amend your tax return using Form 1040X and any other forms or schedules that would be different due to this change in filing status.Depending on your specific set of circumstances, the injured spouse allocation may or may not result in an additional refund amount. Also, it is important to remember that changing your tax return, also changes your spouse's tax return.
If you are not confident of filing your return yourself, you can get some help from a tax preparer in your local area for your federal/state returns.