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 garnisher shall:

  (a) Review the claim for validity;

  (b) Determine the frequency of claims made; and,

  (c) 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 garnishers are not statutorily required to honor injured spouse claims:

  (a) Agencies garnishing taxes under this section must honor at least a first-time injured spouse claim that is determined to be valid.

  (b) Subsequent claims may be denied at the discretion of the garnisher.

  (3) Valid injured spouse claims should require at a minimum:

  (a) Federal tax returns

  (b) IRS Form 8379

  (c) Income documents, including all Form W-2s and Form 1099s.

  (d) State tax returns.