@Vanessa A wrote:
You would file form 8379 for 2019 and 2021. It is for the debt for THOSE years. You would not include it with your return for this year, instead you would just file the form on its own. You would need your tax records for those years to allocate the income and tax debt due to each person properly.
I believe you mis-read the question. The tax debt arises from MFJ returns filed while the parties were married. They became divorced in 2024. Injured spouse is not applicable to a joint debt from during the marriage. The taxpayer needs to ask for separation of liability or equitable relief on form 8857.
