Utah Administrative Code (Current through November 1, 2019) |
R21. Administrative Services, Debt Collection |
R21-3. Debt Collection Through Administrative Offset |
R21-3-9. Treatment of Injured Spouse Forms
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(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.