Q: My ex-spouse is delinquent in paying child support. The attorney general has filed some sort of paperwork with the IRS to withhold my ex-spouse's tax refund. How would I receive the withheld refund?

A: The answer is different for each state. You need to contact the state link to the U.S. Department of Health and Human Services Administration for Children & Families Office of Child Support Enforcement where you live to get this information.

Q: Is there any way to find out if I need to file an injured spouse claim before I file a return?

A: Your spouse can ask the agency that might be claiming the refund for a past-due debt. Another source of information is the Financial Management Service Help Desk at (800) 304-3107.

Q: Can I file my return electronically even though I am filing a Form 8379, Injured Spouse Claim and Allocation?

A: Yes, you can file electronically.

Q: If two single people (never married) have a child and live together, providing equal support for that child, can they both claim head of household status?

A: Only the person who paid more than half the cost of keeping up a home for the year would qualify for the head of household filing status. If both people paid exactly the same amount, neither would qualify for the head of household filing status. Please refer to Publication 501, Exemptions, Standard Deduction, and Filing Information, for more information.