Date:June 20 , 2025  

Time: 1pmET | 12pm CT | 11am MT | 10am PT

Duration: 120 minutes

Description:

As an injured spouse, you may find that your portion of a joint tax refund has been, or will be, offset to satisfy your spouse’s past-due federal taxes, state income taxes, child or spousal support, or federal nontax debts such as student loans.

This course will clarify the differences between two critical forms related to spousal tax relief: Form 8379 and Form 8857.

• Form 8379: The Injured Spouse Allocation form allows for the allocation of a joint refund when only one spouse’s portion is subject to offset.
• Form 8857: The Innocent Spouse form provides relief from joint and several liabilities on a joint return, offering a path for spouses who feel they should not be held accountable for their partner’s tax debt.

Key Topics Covered:

• Distinguishing Between Injured Spouse and Innocent Spouse
• Understanding Injured Spouse Allocation and Available Relief Options
• make it liveExploring Separation of Liability and Its Implications
• Key Factors for Equitable Relief Eligibility
• Addressing Duress or Abuse in Tax Relief Claims
• Navigating Limited Disclosure to the Non-Requesting Spouse

Learning Objectives :

• To review form 8857, and how the IRS processes and reacts.
• To discuss form 8379, and how the IRS processes and reacts.
• To analyze basic techniques for the 8857 Innocent Spouse Form, to defend the taxpayer.

Credits and Other information:

• Recommended CPE credit – 2.0
• Recommended field of study – Taxes
• Session Prerequisites and preparation: None
• Session learning level: Basic
• Location: Virtual/Online
• Delivery method: Group Internet Based
• Attendance Requirement:  Yes
• Session Duration: 120 minutes

This CE Tax course will clarify the differences between two critical IRS forms: Form 8857 (Innocent Spouse Relief) and Form 8379 (Injured Spouse Allocation). We’ll also examine potential conflicts of interest and best practices for handling these cases. Through interactive break-out groups, you’ll learn when and how to properly apply each form in real-world situations.

Who Will Benefit:

• CPA
• Enrolled Agents (EAs)
• Tax Professionals
• Attorneys
• Other Tax Preparers
• Finance professionals
• Financial planners

About Our Speaker

Marc Dombrowski , EA Owner, Tax Help Associates  Marc J. Dombrowski, EA specializes in IRS/State Collections Cases, settlements with the IRS, Tax Lien Releases and Corporate Officer Assessments. He has lectured since 1994 on advanced collection topics. As an Enrolled Agent, he is licensed to practice before the IRS in all 50 states. He received the NAEA President’s Award for his contributions to the practitioner community.

As an educator, he received the NAEA’s Excellence in Education Award. He is a former contributor to CNBC, the NAEA’s EA Journal and the Wall Street Journal Online. He is a Level I, Level II, Level III and Graduate Level instructor with the National Tax Practice Institute. In addition to several Chapter EA speaking engagements, he has spoken for the NYS Society of EA’s, CA Society of EA’s, Florida EA Society, Missouri Society, NJ Society, Tennessee, Washington, Arizona, Michigan, Georgia, Louisiana, New England EA’s, Utah EA Society, NATP and the Ohio EA Society’s Annual Convention(s).