I have the followming situation:

Primary tax payer have Child support debt

Primary tax payer have one child with her actual spouse.

Primary tax payer (Step-father)  and Spouse have 3 Child that live with both.

they are filling together (MFJ)

The 8379 injury spouse allocation was filled.

who take of the depency of the 3 Childs on the 8379? The primary taxpayer or the spouse when the higher income belong to the taxpayer. Spouse (Mother of the 3 Child) have the lower income in the return.

Thanks