itonewbie
Level 15

@BobKamman wrote:

Are you sure of that? This is what you quoted and I’m reading:

EXCEPTION FROM REDUCTION OR OFFSET .— Any refund payable by reason of section 6428A(f) of the Internal Revenue Code of 1986 (as added by this section), or any such refund payable by reason of subsection (c) of this section, . . .

Subsection ( c) of “this section” still refers to Section 6428A, which sets the AGI limits on the subsection (a) credit otherwise allowed. And yes, they intentionally omitted the offset for delinquent child support, because it created too many “injured spouse” cases.


Yes, I'm sure of that.  The subsections (c) referred to in your citation and mine are not  subsections (c) of §6428 or §6428A but §2201(c) of the CARES Act and §272(c) of the COVID-Related Tax Relief Act, both of which are related to Treatment of Possessions.

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Still an AllStar