form 83-79 income spouse allocation when would you use form 83-79 it normally would be used when you file a joint tax return and one of the spouses as a past-due obligation a debt and theres a refund on the tax return so the refund was would go to offset this debt of the one spouse so the other spouse that does not have the debt would want to file this form so they would be able to receive their refund so otherwise the entire refunds gonna go to pay this this debt so Im gonna demonstrate and Drake how you would set up form 83-79 in this example Ill click on screen1 so we have a joint return Betty and Mark Bing so mark has the outstanding debt so he was a deadbeat dad has a postback child support owes back taxes everything so any refund filed with Betty here is gonna go to pay his debt so Betty of course does not want her refund to be taken so she knows about this injured spouse form and asked you to file it for her so what you need to do youll go to form 83-79 and you can type it in d own here in the search bar or you can click on other forms and its located right here so weve highlighted in green the areas that typically need to be filled in sold the very first box is very important taxpayer spouse this once Drake wants to know which one is considered injured so the injured one is the person whos going to lose their refund and they dont have a debt so Betty has no debt and shes gonna lose her refund to pay her husbands debt so Betty in this example is a taxpayer so the taxpayer would put a T next field one you dont need to enter anything unless youre doing a prior year injured spouse allocation which we normally do not do line two question is did you file a joint return yes thats what were doing and line three the IRS the joint overpayment but basically the refund is it going to go to pay an outstanding debt and yes it would if we wouldnt file this form and are you not legally obligated to pay this debt so is Betty obligated to this debt no I had nothing to do with Betty it was before they got married as we said this is typical ones are child support not being paid and back taxes or say state unemployment not being paid some reason theyre gonna take their refund and there is a number theres a 800 number they can call and we can give that to them to see if their refund is going to be offset so that comes in handy to 5a you can skip those go down again where its flagged you did make and report payment so this is saying did they have a job this is the Betty the injured party that she actually made tax payment so they took money out of her paycheck for federal taxes so typically thats yes you did or claimed to earn income credit a lot of these clients have children acclaim and earned income credit so usually thats checked again just kind of read the question and check the boxes that apply I just flagged the ones that tip are typical of our clientele.