That also should not be necessary. Please see this link for more information: <a rel="nofollow" target="_blank" href="
https://www.irs.gov/businesses/small-businesses-self-employed/relief-by-separation-of-liability">htt... you will notice, to request this type of relief, you would have had to have filed a joint return with your late husband in the year that the understatement of tax occurred. Since an Injured Spouse form implies that he had this debt from before you were married, this is not a debt for which you are "jointly and severably liable": it is HIS debt. When filing a joint return, however, the IRS can apply the TOTAL refund to the debt. The Injured Spouse form allows you to receive the portion of the refund that was attributable to YOUR INCOME and credits only, and then the remaining portion is offset to his debt. Since you are no longer married to him, and no longer filing jointly with him, your refund cannot be offset and applied to his debt because you are not liable for it.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
