Thank you VERY much for your detailed response. Please, a follow up question and observation if I may? In #2 of the "Reminders and Tips", my reading of this tells me that since I am the injured spouse, and since I am the only one with any income, all of the refund should be released by the IRS after review of the 8379, is that accurate? So essentially the spouses exemption being placed under the spouse does not serve to lower the portion of potentially releasable refund? That being said, what is the purpose of notating the 8379 in this manner? Sorry for the confusion and many thanks for your help,
