Taxpayers X and Y filed MFJ for 2012 and 2013. X earned all the income and Y earned none. After the standard deduction and personal exemptions, taxable income was zero, so all of X's withholdings were refunded along with EIC; however, the refunds were intercepted to pay Y's child support obligations. X now wants to file an 8379 for each year to get back at least her withholding, if not the EIC. X and Y are now living apart and not on speaking terms; however, they are still married.
Line 11 on 8379 says "Check this box only if you are divorced or legally separated from the spouse with whom you filed the joint return and you want your refund issued in your name only." Does that mean that if X and Y are neither divorced nor legally separated that the refund will be issued to "X and Y"? Y is unlikely to sign a joint check if it helps X at all.
Would it behoove X to wait to file the 8379s until they are either divorced or legally separated, assuming that happens by 4/15/2016?
Thanks, Lee