@NikiB wrote:
Prior tax debt from 2019 and 2021 when married, were on a payment plan with IRS 500$ a month, lived separately all of 2024, divorced December 2024.
Form 8379 is not for this situation. Form 8379 or "injured spouse relief" is used when one spouse has a tax debt from before the marriage.
Here, you have tax debits that occurred during the marriage when you signed a joint return. In this case both ex-spouses are equally and severally liable for the tax debt, meaning the IRS can collect from either one or both spouses, including collecting from whichever spouse is easier or has more money or a larger refund.
What you need is separation of liability, or equitable relief. These are both sub-types of innocent spouse relief and are applied for on form 8857. This is a request to the IRS for them to consider that your portion of the tax debt has been paid, even though they are entitled to collect the entire debt from you if they want to.
https://www.irs.gov/individuals/separation-of-liability-relief
