Under what condition can an injured spouse file for an Injured Spouse Allocation?

An injured spouse can file for an Injured Spouse Allocation when they are not legally obligated to pay a past-due debt. This is a key condition because the Injured Spouse Allocation is designed to protect the portion of a tax refund that belongs to the injured spouse, particularly when the other spouse has outstanding debts such as federal tax debt, student loans, or child support obligations. If the injured spouse isn't legally responsible for the debts, they are eligible to receive their share of the refund, regardless of these obligations.

The other options do not accurately reflect the criteria necessary for an injured spouse to file for an Injured Spouse Allocation. The income level, filing status, or whether tax credits were claimed do not determine eligibility for the allocation. The main focus is on the legal debt responsibility of the injured spouse, confirming that they should not be penalized through the loss of their tax refund due to their spouse's debts.