Do I need to file an injured spouse form if my client has a balance due on their 1040

[Ephesians3-14]

I filed an injured spouse form for a client last year because they had a refund and the injured spouse wanted her portion of the refund instead of it being applied to her husband's IRS past IRS debts.

But this year, they have a $900 balance due, so they will make their pay to the IRS using Form 1040-V. Do I need to fill out the injured spouse form for the 2022 tax year if they owe $900 to IRS?

[Terry53029]

The injured spouse on a jointly filed tax return files Form 8379 to get back their share of the joint refund when the joint overpayment is applied to a past-due obligation of the other spouse

[Ephesians3-14]

So, because there was no refund for 2022, I don't need to prepare the Form 8379? I only prepare it in years where they have a refund?

[Terry53029 · Accepted solution]

I would say no, because if there is no refund there can be no relief