I filed an injured spouse form for a client last year because they had a refund and the injured spouse wanted her portion of the refund instead of it being applied to her husband's IRS past IRS debts.

But this year, they have a $900 balance due, so they will make their pay to the IRS using Form 1040-V. Do I need to fill out the injured spouse form for the 2022 tax year if they owe $900 to IRS?