Utah Admin. Code R21-3-9 - Treatment of Injured Spouse Forms
(1) Subject to
Subsection R21-3-9(2), upon receipt of an injured spouse claim from the spouse
of a debtor, a levying agency shall:
(a)
review the claim for validity;
(b)
determine the frequency of claims made; and
(c) when a claim is approved by the levying
agency, release the offset of matched funds proportionate to the income of the
injured spouse using the following formula: (income of injured spouse/total
household gross income) x levied amount.
(2) Recognizing that levying agencies are not
statutorily required to honor injured spouse claims:
(a) agencies levying taxes under this section
must honor at least a first-time injured spouse claim that is determined to be
valid if the claim is received within 21 calendar days of the date of the
notification required under Section R21-3-7. Claims that are not received
within 21 days may be denied at the discretion of the levying agency.
(b) subsequent claims may be denied at the
discretion of the levying agency.
(3) Valid injured spouse claims should
require at a minimum:
(a) federal tax
returns;
(b) IRS Form
8379;
(c) income documents,
including any Form W-2s and Form 1099s; and
(d) state tax returns.
Notes
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