Question

[Sunshine316]

My husband is the only one working as of now due to me homeschooling my children at home. We have no kids together, but he is claiming three of my children (married filing jointly). He owes back child support. Am I allowed to file an injured spouse form? Will my children’s money be taken away to his other kids? 

[Mike9241]

The IRS can withhold a joint refund if one spouse owes child support. A spouse not required to pay these amounts may receive all or a portion of the couple's refund by filing form 8379 (injure spouse limitation). to qualify for the refund the injured spouse must have income and payments  including refundable credits reported on the joint retun 

the IRS calculates the injured spouse refund as follows:

1) each spouse's tax is calculated as if they filed separately

2) the injured spouse's separate tax is divided by the total tax from step 1. (With you having no income this would likely be zero) 

3) the percentage from step 2 is applied to the couple's actual joint tax liability to get the injured spouse's share  (so if 2 is zero this is zero) 

4) the injured spouse payments are subtracted from their tax in step 3 (so you should be getting your share of refundable tax credits) 

[Sunshine316]

Thank you so much for the information.