STATEMENT REQUIRED FOR ADJUSTMENT OF JOINT RETURN
42.15.327 STATEMENT REQUIRED FOR ADJUSTMENT OF JOINT RETURN
(1) The written request for an adjustment of the joint tax return referenced in ARM 42.15.326 shall include a statement entitled "injured spouse statement." Before any adjustment can be considered, this statement must:
(a)#
(a) contain the identical social security numbers of both spouses in the same order as they appear on the original joint tax return;
(b)#
(b) clearly indicate how any income, itemized deductions, exemptions, credits, and tax payments (as originally claimed) should be divided between the spouses; and