Tax Refund nanngaa ngam ballal ɓiɗɗo jom suudu walla ñamaale almudɓe: Jom suudu gaañiiɗo (Form 8379) vs jom suudu mo alaa ko boni (Form 8857)¶

Ƴeewtaade IRS "Hol to Refund am woni?" portal walla udditaade Biro Serwiis Fiskal (BFS) Notice Programme Offset Treasury tan ngam yiytude wonde denndaangal njoɓdi maa Married Filing Jointly njoɓdi njoɓdi ndii ina nanngaa e nanngaa ngam yoɓde jom suudu maa njoɓdi ballal sukaaɓe ko adii dewgal, njoɓdi almudɓe fedde nde, ŋakkeende golle e nder leydi ndii, njoɓdi njoɓdi neɗɗo gooto walla njoɓdi ɓurndi heewde njoɓdi notice levy IRS ɗaɓɓoowo yo a yoɓ $35,000 e back taxes sabu jom suudu maa jooni walla gonnooɗo maa suuɗii e sirlu ngalu keɓaaɗo e golle mum, ɓuuɓnii IRA tawa a haalaani ɗum, walla fenaande ustude njoɓdi njulaagu e dow njoɓdi kawral, ko caɗeele kaalis bonɗe. E nder Kod njoɓdi nder leydi (IRC) kuulal 6013(d)(3), sahaa nde jom en galleeji ɗiɗo mbaɗata siynude Dewgal dewgal (MFJ) Form 1040, IRS ina jogoo jom en galleeji ɗiɗo fof no yuɓɓo gooto njoɓdi njoɓdi e **100 e nder teemedere njoɓdi e kala penny,we ngartam, e Programme Offset Trésor (TOP) otomaatik mo Kaalis Amerik ina haɗa 100 e nder teemedere ngartam denndaangal hay so tawii ko jom suudu gooto tan jogii ñamaande ɓennunde. Ko moƴƴi koo, sariya njoɓdi fedde ndee ina rokka laabi ɗiɗi ceertuɗi ngam hisnude yimɓe: Cakgol jom suudu mo alaa ko bonnata (IRS Form 8379) e Ballal jom suudu mo alaa ko boni (IRS Form 8857), ina addana on taƴde e dow sariya njoɓdi mon W-2 ndi njoɓataa e konte mon (Edit taxC) e konte mon (banke IT) ñamaale jom suudu ceertuɗe walla ñamaale cuuɗiiɗe. Sabu winndude ɓataake mo moƴƴaani ina addana IRS jaɓde otomatik caggal lebbi keewɗi, aɗa foti ƴeewtaade ɗoon e ɗoon so tawii ko a Joom suudu mo alaa ko bonnata walla Joom suudu mo alaa ko boni, aɗa foti winndude ɗaɓɓaande sariya laaɓtunde. So tawii luural e nder galle ngam ñamaale cuuɗiiɗe walla yoɓde njoɓdi keɓtinaandi ina ɓeydoo haa wonta kulhuli nder galle, doole kaalis, walla baasal ɓanndu, ƴettu nokku mo alaa ko bonnata (ko famɗi fof 50 meeter / 165 meeteer) nodda nokku maa limooje caɗtuɗe ɗoon e ɗoon; ƴeew kadi Ƴeewndo njoɓdi, njoɓdi caggal, e defannde garnish njoɓdi, Kuutoragol kaalis e huutoraade ɗum, e Ballal sukaaɓe, darnugol laylaytol, e ɗaɓɓaande waylude ko yaawi.

Waɗde ɗum jooni¶

1. Ardina kisal ɓanndu maa e sirlu maa so tawii ko tooñannge nder galle walla ko yowitii e kaalis ina woodi. E nder IRC Taƴre 6015, so a winnditii Form 8857 (Ɗaɓɓaande ballal jom suudu mo alaa ko boni) e ƴeewtaade kaayitaaji tooñannge nder galle / tooñannge was no letify a claived to Part V, IRS ina ɗaɓɓi goɗɗo filed, kono IRS ina rewna e suuɗde adres maa jooni, tonngoode telefoŋ maa, golloowo maa, e nokku maa. So tawii aɗa woni e baasal ko yaawi, noddu 911 walla laylaytol renndo ngam haɓaade baasal nder galleeji (1-800-799-SAFE [7233] to Amerik) walla nokku maa limooje caɗtuɗe.
2. Anndu e nder leƴƴanɗe 60 so tawii aɗa yiɗi Formaasiyoŋ 8379 (Jom suudu gaañiiɗo) walla Formaasiyoŋ 8857 (Jom suudu mo alaa ko waɗi).
3. Formaasiyoŋ 8379 (Fedde jom suudu gaañiiɗo) so a winndii Dewgal Fiilde Jointly deftere ina ɗaminii yoɓde njoɓdi, e Kaalis U.S. (walla fedde toppitiinde ko yowitii e njoɓdi leydi) nanngi (offset) yoɓde detly that be,du no ballal ɓiɗɗo jom suudu maa ko yawti e jokkondiral gadanal, ñamaale janngooɓe fedde nde, ñamaale fedde nde walla ñamaale laamu ceertuɗe ko adii nde aɗa resnda, walla yoɓde njoɓdi laamu ɓurndi heewde ngam ŋakkeende golle.
4. Formaasiyoŋ 8857 (Ɗaɓɓaande ballal jom suudu mo alaa ko boni) so tawii IRS ƴeewtiima walla wayliima Married Filing Jointly deftere (walla jom suudu maa winnditii deftere jokkondirnde hollirnde ballal potngal yoɓeede) e **IRS ina ɗaɓɓi jooni yo ON njoɓ njoɓdi ɓeydaandi e spo'es maa (walla ex-spouse) ngalu ngu o haaldaaka, ustaare fenaande, walla njoɓdi gollorde hoore mum nde yoɓaaka.
5. Noddu Laylaytol Jaabawol Daande Otomaatik ngol Porogaraam Ƴellitaare Kaalis (TOP) to 1-800-304-3107 so tawii njoɓdi maa majjii tawa aɗa faamnina ɗum. Noddu **Biro toppitiiɗo ko fayti e kaalis (BFS) to **01-80-310-707 innde agence tigi-rigi, tonngoode telefoŋ, sifaa ñamaale, e limoore dolaar ko ɗum addani offset.
6. So tawii ko a JOOMIRAAƊO GAÑAAƊO (Njoɓdi nanngaaɗi ngam ñamaande jom suudu ceertuɗo), winndu ɓataake IRS 8379 ɗoon e ɗoon. Aɗa waawi winndude ɓataake 8379 e nder duuɓi 3 tuggi ñalngu nguu foti yoɓeede (ina heen ɓeydagol njoɓdi) walla duuɓi 2 tuggi ñalngu ngu njoɓdi ndi foti yoɓeede (ina heen ɓeydagol) walla duuɓi 2 ko tax.Ioff ter was the da,I Taƴre 6511). Jokkondira e koppiiji W-2s e 1099s jom suudu ɗiɗo fof kollitooji limgol njoɓdi fedde nde ngam IRS waawa hiisaade e yoɓde geɗal maa sariya e nder 8 haa 14 yontere.
7. So tawii ko a JOOMIRAAƊO MO ALAA HAƁDE (Billed ngam njoɓdi suuɗndi jom suudu walla njoɓdi jokkondirndi ndi yoɓaaka), winndu ɓataake IRS 8857 ɗoon e ɗoon ngam udditde otooji sariyaaji ngam ustude njoɓdi IRS e dow maa. So IRS Cincinnati Centralized Innocent Spouse Operation)SO,**I8m7gs lo IRC Taƴre 6015(e)(1)(B) ina fawi kuulal doosgal ngam haɗde njoɓdi bankeeji IRS e garnishment njoɓdi e dow maa ngam duuɓi njoɓdi ɗaɓɓaaɗi tawa ɗaɓɓaande maa (e kala ñaawoore njoɓdi balɗe 90 U.S.) ina jokki.
8. Waylu njoɓdi maa W-4 e ngonka fiilngo yeeso hannde ngam yoɓde hitaande aroore ndee meeɗaa nanngeede. So aɗa jokkondira e Form 8379 to bannge njoɓdi maa e-filed hitaande kala, njuɓɓin Form W-4 maa e departemaa njoɓdi liggotooɗo maa ngam $0 yoɓde ngam laamu nguu nannga), walla fiyde Fiilde dewgal ceertungal (MFS) ngam hitaande aroore ndee.

Lekki kuulal : Jom suudu gaañiiɗo (Formaasiyoŋ 8379) e Jom suudu mo alaa ko waɗi (Formaasiyoŋ 8857) e Siyno fenaande¶

flowchart TD
    A["Kiriis njoɓdi jowitiindi e jom suudu jooni walla jom suudu ɓooyɗo e dow deftere njoɓdi kawral"] --> B{"Hol ko waɗi tigi rigi e njoɓdi maa walla e konte maa njoɓdi?"}
    B -->|"1. Refund Tax Joint Men Naɓɓaama (Offset) Ngam Yoɓde Ñamaale Joom suudu Am Ɓooyɗe"| C{"Hol sifaa ñamaande addannde ƴettugol njoɓdi ?"}
    B -->|"2. IRS Wi'i En Yoɓata Taxes, Penalty, & Riba Diga Return Joint"| D{"Mbele aɗa yiɗi siynude deftere jokkondire, walla ko jom suudu maa fooli siynude / e-file maa tawa a jaɓaani?"}
    C -->|"Ñamaande jom suudu ko adii dewgal, ñamaale ballal sukaaɓe, ñamaale almudɓe, walla ñamaale laamu ɗe ngalaa golle"| E["ON WONI JOOMIRAAƊO GANNAAƊO: Fiilde IRS Form 8379 (Ceerno jom suudu gañaaɗo) e nder duuɓi 3 ngam heɓtude geɗal maa e W-2 Withholding & Credits"]
    C -->|"Ñamaale Tax Joint ɗe min ɗiɗo fof njoɓata gila e ndartol kawtal gadanal"| F{"Mbele ndeen ñamaande njoɓdi kawral ko adii ɗuum, ko njoɓdi jom suudu maa ndi limtaaka, walla ustude njoɓdi fenaande, walla waasde yoɓde ?"}
    F -->|"Eey: Saabi ɗum ko geɗe jom suudu walla ŋakkeende yoɓde"| G["ON WONI JOOMIRAAƊO MO ALAA HAƁDE: Fiilde IRS Form 8857 Les IRC Taƴre 6015(b), (c), walla (f) ngam Taƴde Ƴeewndo & Heɓtude Njoɓdi Naatndi"]
    F -->|"Alaa: Jom suudu ɗiɗo fof ina poti"| H["Wonaa fotɓe heɓde Formaasiyoŋ 8379; Ɗaɓɓu IRS nanondiral njuɓɓudi njuɓɓudi (Form 9465) walla ngonka caɗeele ɗe mooftaaka jooni"]
    D -->|"Jom suudu am Forged Signature am walla E-Filed Jointly Tawa Mi Yamiraani"| I["SUƁOL JOKKOL ngol WAƊAANI (Defense de consentement tacit) + Dosiye 8857 Ƴeewndo ‘Duress / Signature Forgée’ + Dosiye MFS Return ngam Ngalu maa"]
    D -->|"Mi Siifondirii Dewgal, Kono Jom suudu Am Suuɗii Njoɓdi, Fake Deductions, walla Waasde Yoɓde Balance Due"| J{"Hol e laabi 3 sariyaaji gonɗi e ɓataake 8857 ɗii kuutortee?"}
    J -->|"Understatement (Joom suudu suuɗii ngalu / Deductions fake) & Haa jooni ina resndi walla ina seerti"| K["IRC Taƴre 6015(b) Ballal jom suudu mo alaa ko boni e aadaaji (foti ko fiilde e nder duuɓi 2 caggal golle mooftugol IRS gadane)"]
    J -->|"Understatement & Jooni Ceertuɗo, Ceertuɗo e Sariya, walla Wuurɗo Ceertuɗo Lebbi 12+"| L["IRC Taƴre 6015(c) Seerndude Suɓngo Liability (Seerndude Bill Audit no a Fiilri Seertuɗo)"]
    J -->|"Underpayment (Return Wonno Goonga, Kono Jom suudu Yoɓaani Tax Kollitaaɗo) WALLA Kuulal Duuɓi 2 ngal Ɓooytaani"| M["IRC Taƴre 6015(f) Ballal potal (ina woodi haa ñalngu timminoore doosgal mooftirgal duuɓi 10 / CSED)"]

Njiylawu bannge-bannge: Jom suudu gaañiiɗo (Formaasiyoŋ 8379) e Jom suudu mo alaa ko waɗi (Formaasiyoŋ 8857)¶

Feccere 1: No keɓirten njoɓdi keɓtinaandi e huutoraade dokkal jom suudu gaañiiɗo (IRS Form 8379)¶

So a winnditii Married Filing Jointly, njoɓdi maa ina waawi taƴeede e laabi ɗiɗi otomaatik: 1. IRS Internal Offset (IRC Section 6402(a)): So tawii jom suudu maa ina yoɓa njoɓdi fedde nde ko adii dewgal (walla ko yowitii e dewgal ceertungal), IRS ina jogori yoɓde njoɓdi kawral nder leydi ndii, ina nelda Notice IRS CP49. 2. Porogaraam Ƴeewndo Kaalis (TOP) Ƴeewndo Yaajngo (IRC Taƴre 6402©-(f)): So tawii jom suudu maa ina yoɓa Ballal sukaaɓe, Njoɓdi ndi alaa ko yoɓi e Agency Fedde nde wonaa njoɓdi (njoɓdi janngoowo mo Departemaa Jaŋde, det, SBA Tax, walla Yoɓde ɓurnde heewde njoɓdi ŋakkeende golle e nder leydi, Biro toppitiiɗo ko fayti e kaalis (BFS) ina haɓa njoɓdi ndii, ina nelda Notice TOP Offset.

1. No IRS hiisirta geɗal maa ("Formula de retour seertuɗo" e les kuulal 80-7)¶

E nder Kuulal IRS 80-7 e Manual de revenu interne (IRM) 25.15.1, IRS ina hiisa limngal kawral ngal no an e jom suudu maa gooto fof waɗiri limngal ceertungal: 1. Ceertu Njoɓdi & Ustaare (Form 8379 Feccere III, Diidi 13a-18): Limtu njoɓdi maa W-2 laaɓtundi e njoɓdi ceertundi e nder Kolon (b) e njoɓdi jom suudu maa e nder Kolon ©. Deduction Standard ina feccaa 50/50 hakkunde jommbaajo. 2. Ceccitagol njoɓdi (Lines 15-17): Njoɓdi njoɓdi cukalel (CTC) / njoɓdi njoɓdi sukaaɓe ɓeydaandi (ACTC) ina hokka jom suudu mo fotnoo ɗaɓɓude ɓiɗɗo potɗo heɓde oo e dow deftere seertunde, e Njoɓdi njoɓdi keɓaaɗo)C e allo darnde jom suudu ceertuɗo keɓaaɗo. 3. Cekku W-2 Resndo & Yoɓde limtaaɗe (Lines 19-20): Kala dolaar njoɓdi fedde nde resndaa e nder Kaɓirgal 2 e Form W-2 MON jeyaa ko e maa 100 e nder teemedere e nder Kolonel (b) (ina usta heen geɗal maa potngal e njoɓdi denndinndi).

2. Kuule keertiiɗe wonande Dowlaaji 9 jeyi renndo (IRM 25.15.5)¶

So tawii aɗa hoɗi e gooto e 9 Dowlaaji Jeyi Renndo, ƴeewto Eey e Line 5a e Form 8379:

3. Ɗatal-Ɗatal: Fiilde Formaasiyoŋ 8379 Caggal nde Njoɓdi Maa Nanngi¶

1. Timmin Formaasiyoŋ 8379 (Pecce I-IV): So a winnditii Formaasiyoŋ 8379 e hoore mum caggal nde o waɗi offset, ko jom suudu ñawɗo oo tan foti siynude Feccere IV e hello 2.
2. WOTO JOKKOL Formaasiyoŋ maa 1040, Kono JOKKOL W-2s e 1099s fof wonande jom suudu ƊIƊI: Jokkondirde e Formaasiyoŋ 1040 mo njogiɗaa ko adii ina leeltina golle; e nder heen, jokkondir e koppiiji kala Form W-2, W-2G, e kala 1099 holliroowo ustude njoɓdi fedde nde ngam jom suudu ɗiɗo fof caggal Form 8379 e neldude ɗum to IRS Service Center ɗo mbaɗ-ɗaa deftere maa adannde.

Feccere 2: Dogde e ñamaande suuɗnde jom suudu e huutoraade ballal jom suudu mo alaa ko boni (IRS Form 8857)¶

Siftor IRS neldii ma $45,000 CP2000, ŋakkeende ƴeewndo, walla Notice of Intention to Levy (LT11) e hitaande ɓennunde nde mbaɗ-ɗaa Dewgal Filing Jointly sabu jom suudu maa walla jom suudu maa ɓooyɗo woppii 1099 njoɓdi gollal, limtaa e nder sirlu walla limtaa e nder sirlu waasde yoɓde ko heddii koo. Siftor wonde Decree Ceergal Family Court hokkude ñamaande tax to ex-spouse maa haɗataa IRS ƴettude konte maa banke walla garninde njoɓdi maa, sabu IRS wonaano fedde ceergal maa. E nder heen, aɗa foti waɗde Formaasiyoŋ IRS 8857 (Ɗaɓɓaande ballal jom suudu mo alaa ko waɗi) e les Taƴre 6015 IRC.

Laawol 3 gonngol e nder IRS 8857 (IRC Taƴre 6015)¶

No "Ballal potal" gollortoo e les njiimaandi IRS 2013-34¶

E nder Laabi njoɓdi IRS 2013-34, fedde IRS Cincinnati maa rokku on laawol jaawngol "Pellital laaɓtungal" ngam ballal potal e nder kuulal IRC 6015(f) (ngam ɗiɗo fof njoɓdi ndi yoɓaaka ndi foti yoɓeede e ƴeewde limlebbi ɗii) so tawii a E3

1. Element 1: Status Marital (No Longer Married): A ceertii, a debbo maayi, a seertii e sariya, WALLA a hoɗaani e nder galle gooto e jom suudu maa e kala sahaa e nder lebbi 12 ko adii pellital IRS.
2. Elemen 2: Caɗeele faggudu: Yoɓde njoɓdi ndii ina haɗa ma heɓde njoɓdi nguurndam (26 CFR § 301.6343-1(b)(4)). The IRS automatically presumes Economic Hardship if your gross income is below 250 percent of the Federal Poverty Guidelines, OR if your monthly net income exceeds your basic living expenses (Part IV of Form 8857) by $300 or less per month.
3. Element 3: Ɓooygol ganndal WALLA Ɓooygol nder galle / Ɓooygol kaalis Override: A anndaa walla a alaa daliilu ngam anndude ŋakkeende limto (walla ngam ballal yoɓaaka, aɗa sikki jom suudu maa yoɓat njoɓdi ndii). Crucial Override: Hay so a anndii ko yowitii e ngalu ngu a woppi walla anndii jom suudu maa yoɓataa njoɓdi njoɓdi nde a siifondiri e deftere ndee, **Element 3 ina weltii HAA JOONI so tawii jom suudu maa ina tooña ma (e ɓanndu, e ɓernde, walla e hakkille) walla ina jokki e caɗeele ɗe njoɓataa e dow maa wartaade ngam hulde warngooji (Rev. Proc. 2013-34, kuulal 4.02(3)(a)).

Porotokol njuɓɓudi : Fiilde Formaasiyoŋ 8857 e wullitaade salaare¶

1. Timmin kelle 6 ɗe ɓataake 8857 ɗee kala e jokkondirde e seedantaagal tataɓal: Timmin Pecce I haa VI haa timma (haa teeŋti e Feccere IV Ngalu Lewru e Feccere V Fitinaaji nder Galle / Konngol Kaalis). Jokkondira e Decree Ceergal maa, Lease apartment / utility bills holliroowo lebbi 12+ nguurndam ceertuɗo, kala ciimtol polis, jamirooje ndeenka, kaayitaaji safaara, walla bayyinaango seedeeji tataɓi, e tabitinde wonde aɗa woni e 100 e nder teemedere ɗooftaare njoɓdi ngam duuɓi garooji ɗii fof.
2. Mail walla Faks to IRS Cincinnati (CCISO): Neldude e laawol USPS Posto seedtinaaɗo to Serwiis njoɓdi nder leydi, P.O. 120053, Kovington, KY 41012, walla faks to CCISO to 1-855-233-8558.
3. Laabi wullitaango (Formaasiyoŋ 12509 & Ñaawirde Tax U.S.): So tawii yuɓɓo Cincinnati yaltinii Kuulal gadanal salaade ballal, neldu Formaasiyoŋ IRS 12509 (Bayyinaango luural) e nder **30 balɗe limlebbi **Ofis **I So tawii IRS yaltinii Notice Final de Détermination ngam salaade ballal, waɗ Petition to Cour de Tax des États-Unis (ustaxcourt.gov) e nder balɗe 90 ɗe sariya yamiri e nder kuulal 6015(e)(1)(A) IRC.

Haala cover vertitim: IRS Form 8857 (Ɗaɓɓaande ballal jom suudu mo alaa ko waɗi e les IRC kuulal 6015)¶

ATTACHMENT TO IRS FORM 8857 - REQUEST FOR INNOCENT SPOUSE RELIEF
Requesting Spouse: [Your Full Name] | SSN: [XXX-XX-XXXX] | Tax Year(s): [YYYY]

STATEMENT OF FACTS AND STATUTORY GROUNDS UNDER IRC SECTION 6015(b), (c), AND (f)
AND IRS REVENUE PROCEDURE 2013-34

I respectfully request full relief from joint and several liability (and refund of any offset overpayments under IRC Section 6015(g)) for Tax Year(s) [YYYY] under IRC Sections 6015(b), 6015(c), and 6015(f) (Equitable Relief per Revenue Procedure 2013-34).

1. ATTRIBUTION EXCLUSIVELY TO NON-REQUESTING SPOUSE (Rev. Proc. 2013-34, Sec. 4.01(7)):
100% of the [understatement of tax / unpaid balance due] for Tax Year(s) [YYYY] is solely attributable to the separate income, self-employment activity, or retirement distributions of my [former / estranged] spouse, [Non-Requesting Spouse's Name]. My W-2 wages from [Employer] had full federal income tax withheld in Box 2.

2. MARITAL STATUS - DIVORCED / SEPARATED / LIVING APART 12+ MONTHS (IRC Sec. 6015(c)(3)(A) & Rev. Proc. 2013-34, Sec. 4.02(1)):
As documented by the attached [Divorce Decree / Separation Agreement / Separate Lease], [Non-Requesting Spouse] and I have been [divorced since Date / living in completely separate households continuously since Date, exceeding 12 consecutive months].

3. LACK OF KNOWLEDGE AND/OR FINANCIAL CONTROL & DURESS (IRC Sec. 6015(b)-(c) & Rev. Proc. 2013-34, Sec. 4.02(3)):
When the return was signed, I had no actual knowledge (and no reason to know) of [Non-Requesting Spouse]'s [omitted income / erroneous deductions / failure to pay]. [Non-Requesting Spouse] maintained sole control over separate accounts and tax preparation. [If applicable: Furthermore, as detailed in Part V of Form 8857, [Non-Requesting Spouse] exercised coercive financial control and intimidation, preventing me from questioning tax filings.]

4. ECONOMIC HARDSHIP, DIVORCE ALLOCATION, & TAX COMPLIANCE (Rev. Proc. 2013-34, Sec. 4.02(2) & 4.03(2)):
As detailed in Part IV of Form 8857, forcing me to pay this liability would cause severe Economic Hardship under 26 CFR Section 301.6343-1(b)(4) (my monthly net income after basic living expenses leaves less than $300/month and/or is below 250% of the Federal Poverty Guidelines). I received zero lavish benefit from the unpaid tax, our Divorce Decree allocated this debt to [Non-Requesting Spouse], and I have remained in 100% tax compliance since our separation.

Under penalties of perjury, I declare that I have examined this statement and accompanying documents, and to the best of my knowledge and belief, they are true, correct, and complete.

[Your Signature]                               [Date]

Limooje emergency diiwaan e porotokolle agence¶

So tawii luural dow njoɓdi nanngaandi walla ñamaande njoɓdi kawral ɓeydiima haa wonti kulhuli nder galle walla fitinaaji, noddu nokku maa limooje caɗtuɗe ɗoon e ɗoon (walla 1-800-799-7233 to Amerik). Ngam ustude njoɓdi laawɗundi e njuɓɓudi jom suudu mo alaa ko boni/nawɗo:

• Leyɗeele dentuɗe Amerik: Noddu Biro gollorde kaalis (BFS) Porogaraam Ƴellitaare Kaalis (TOP) laylaytol otomaatik 24/7 to 1-800-304-3107 ngam anndude hol njuɓɓudi nanngiri njoɓdi maa. Jokkondir e Operaasiyoŋ jom suudu mo alaa ko boni (CCISO) to 1-855-851-2009 (Faks: 1-855-233-8558). Ngam heɓde wakilaagu sariya, jokkondir e Clinic yoɓooɓe njoɓdi seeɗa (LITC) (irs.gov/advocate/low-income-taxpayer-clinics) walla Sarwiis ñaawoore yoɓooɓe njoɓdi (TAS) (taxpayeradvocate.irs.gov / 1-877-777-4778). Ngam limngal nyaamdu janngoowo fedde nde ɗon mari ɓillaaji (rittugo, ustugo, uddugo kuugal), noddu U.S. Fedde toppitiinde ko fayti e jaŋde to 1-800-621-3115 (myeddebt.ed.gov).
• Kanada (Agency Revenue Canada - CRA): Kanadaa alaa deftere njoɓdi jokkondire, ɗum noon a fotaani yoɓde njoɓdi T1 jom suudu maa so wonaa tawa jom suudu maa rokkii ma jawdi walla kaalis tawa aɗa yoɓa njoɓdi CRA, ɗum noon ina addana **Taƴre 160 Non-Arm's Tax Haɓde e ƴeewndo Taƴre 160 e nder balɗe 90 rewrude e Formaasiyoŋ T400A (Notice d’objection) to canada.ca/en/revenue-agency (1-800-959-8281).
• Leydi Biritaan (HMRC): Leydi Biritaan ina huutoroo Taxation Independent ngam yoɓde njoɓdi; ngam yoɓde Credit Tax walla Credit Universal ko ɓuri heewde caggal seertude walla bonnude e nder galle, ɗaɓɓu feccere e HMRC (gov.uk) walla DWP, e jokkondirde e TaxAid (taxaid.org.uk / 120 3779).
• Dental Orop: E nder Almaañ (Zusammenveranlagung), ɗaɓɓu Keertinagol doole ngam seerndude geɗe (Aufteilungsbescheid e les §§ 268-280 AO) to Finanzamt maa; e nder Farayse, ƴettu Ɗaɓɓaande yoɓde njoɓdi kuuɓtodinndi (Ɗaɓɓaande yoɓde njoɓdi kuuɓtodinndi e kuulal 1691 bis CGI).
• Ostraali e Nuwel Selannde: Leyɗeele ɗiɗi ɗee kala ina kuutoroo defte njoɓdi gooto gooto; kawral kawral ngam nafuuda ɓesngu dow Services Australia (servicesaustralia.gov.au) walla Njoɓdi nder leydi (ird.govt.nz).

Naamne keewɗe naamneede¶

So tawii jom suudu am ina yoɓa ballal sukaaɓe ɓennungal e dewgal ɓennungal, hol no foti waktuuji pot-mi heɓde ngam heɓde geɗal am Injured Spouse (Form 8379) ?¶

Nde aɗa file Formaasiyoŋ 8379 elektoronik e mbaydi maa asliiji jokkondire, IRS ina gollina dokkal ngal e nder ko ina tolnoo e Yontereeji 11 (Yontereeji 14 e dow kaayitaaji, walla Yontereeji 8 so tawii fillaama tan caggal nde offset waɗii tawo). Les 42 Amerik. Kuulal 664 (a) (3) (B), Dowlaaji Dentuɗi ngam wallitde sukaaɓe ina mbaawi jogaade njoɓdi jokkondire taƴɗe haa... Lebbi 6 (balɗe 180) hade mum yoɓde ɗum teeŋti noon ngam rokkude Jom suudu Gañaaɗo oo waktu ngam ƴettude Formaasiyoŋ 8379 e heɓtude geɗal mum.

Mbele miɗo waawi waɗde Form 8379 (Injured Spouse) ngam heɓde njoɓdi ndi keɓ-mi ngam ñamaande nde miin e jom suudu am fof min njoɓata?¶

Alaa. So tawii njoɓdi ndii nanngaama ngam yoɓde ñamaande njoɓdi ɓennundi ummoraade e prior Dewgal Filing Jokkondire return mo onon ɗiɗo fof on siifondiri, Form 8379 (Injured Spouse) huutoraaka so wonaa tawa ko adii nde ñamaande njoɓdi kawral ko adii ɗuum ko njoɓdi jom suudu mon mo limtaaka, ustaare fenaande, walla njoɓdi ndi yoɓaaka ndi fotaani yoɓeede e aɗa filla Formaasiyoŋ 8857 (Ballal jom suudu mo alaa ko waɗi) ngam taƴde njoɓdi maa e ndeen hitaande ɓennunde.

So mi winndii Form 8857 (Innocent Spouse Relief), mbele IRS ina haalana jom suudu am ɓooyɗo ɗo ngon-mi walla ɗo ngollotoo-mi?¶

Alaa. Nde Kuulal 6015 (h) (2) IRC ina ɗaɓɓi e IRS yo humpit jom suudu mo ɗaɓɓaani wonde a winnditii Form 8857, tiiɗɗo Deftere njulaagu nder leydi (IRM) 25.15.1.3.4 porotokolle sirlu ɗaɓɓude IRS yo... redact e suuɗde 100 e nder teemedere kabaruuji jokkondirɗe maa, tawa ina waɗi adres maa jooni, tonngoode telefoŋ maa, imeel maa, e innde golloowo maa e nokku mo ngon-ɗaa oo.

Hol ko woni so mi anndii jom suudu am ina yoɓa ballal njoɓdi e Line 37 e deftere men jokkondire nde mi siifondiri nde: mbele miɗo waawi heɓde haa jooni Innocent Spouse Relief ?¶

Eey, e les njiimaandi IRS 2013-34 (Ballal potal e les kuulal 6015(f) IRC): Aɗa waawi heɓde haa jooni so tawii e sahaa nde siifondir-ɗaa ngartam maa ina goongɗini wonde jom suudu maa ina yoɓa njoɓdi njoɓdi ndi foti yoɓeede, WALLA so tawii jom suudu maa ina lesɗina ma bonnugol nder galle walla reentaade kaalis ko wayi no a waawaa salaade siynude ngartam tawa a hulaani yoɓde.

Mbele eɗen poti waɗde ɗaɓɓaande dewgal ceertunde (MFS) e nokku ɗaɓɓaande dewgal tawa ina wondi e ɓataake 8379?¶

Yero cuɓe ɗiɗi ɗee kala e nder lowre maa njoɓdi hade maa fiilde. Fiilde Dewgal Fiilde Ceertuɗo (MFS) ina jogoo njoɓdi maa 100 e nder teemedere tawa ñamaale jom suudu maa memotaako, kadi ina rokka njoɓdi maa e nder balɗe 10 haa 21, kono MFS ina haɗa ma ɗaɓɓude... Njoɓdi njoɓdi keɓaandi (so wonaa tawa ina seerti e IRC § 32(d)), e Kredit Toppitagol Cukalel e Dependent, Jaŋde Kredit, e... Ƴettugol Riiba Njaru Almuudo. So tawii majjude ɗeen njoɓdi ina yoɓee ujunnaaje ujunnaaje dolaar, file Dewgal Filing Jokkondire e Formaasiyoŋ 8379 jokkondirɗo e njuɓɓinde W-4 maa ngam yoɓde maa ina famɗi.

Ardiiɓe jokkondirɓe¶

• Ƴeewndo njoɓdi, njoɓdi caggal, e defannde garnish njoɓdi
• IRS CP2000 Noddaango walla 90-Day Noddaango sariya ŋakkeende: Fiɓnde ŋakkunde kripto/stock coggu basis
• Ballal sukaaɓe, darnugol laylaytol, e ɗaɓɓaande waylude ko yaawi
• Defaare ñamaale almudɓe, gartirgol njoɓdi, e moƴƴitingol
• Kuutoragol kaalis e huutoraade ɗum
• Limooje emergency e leydi

Fuɗɗoode e ardorde laawɗunde¶

• Sarwiis toppitiiɗo ko yowitii e njeeygu nder leydi (IRS) (Leyɗeele dentuɗe Amerik): Jamirooje ngam ɓataake 8379 (Ceerno jom suudu gaañiiɗo); Jamirooje ngam ɓataake 8857 (Ɗaɓɓaande ballal jom suudu mo alaa ko waɗi); Bayyinaango IRS 971 (Ballal jom suudu mo alaa ko waɗi); Laabi njoɓdi IRS 2013-34 (Ballal potal e nder kuulal IRC 6015(f)); Kuulal 80-7; e IRM feccere 25, fawaade e 15.
• Koddigal leyɗeele dentuɗe Amerik e kuule kaalis (Leyɗeele dentuɗe Amerik): 26 U.S.C. Kuulal 6013 (d) (3); 26 Amerik. Taƴre 6015; 26 Amerik. Kuulal 6402 ©-(f); e 31 kuulal 285,2 / 26 kuulal 301,6402-6.
• Biro toppitiiɗo ko fayti e kaalis (BFS) (Leyɗeele dentuɗe Amerik): Porogaraam toppitiiɗo kaalis (TOP) Ardorde ñamlooɓe (fiscal.treasury.gov/top / 1-800-304-3107).
• CRA (Kanada), HMRC (Angalteer), & Koɗkiiji kaalis UE: Sariya njoɓdi Kanadaa kuulal 160; Kuulal kaalis leydi Almaañ (AO) §§ 268-280 (Kuulal kaalis); e Kuulal CGI Farayse 1691 bis.