Section R21-3-9 - Treatment of Injured Spouse Forms(1) Subject to Subsection R21-3-9(2), upon receipt of an injured spouse claim from the spouse of a debtor, a garnisher shall:(a) review the claim for validity;(b) determine the frequency of claims made; and(c) release the offset of matched funds proportionate to the income of the injured spouse using the following formula: (income of injured spouse/total household gross income) x levied amount.(2) Recognizing that garnishers are not statutorily required to honor injured spouse claims: (a) agencies garnishing taxes under this section must honor at least a first-time injured spouse claim that is determined to be valid.(b) subsequent claims may be denied at the discretion of the garnisher.(3) Valid injured spouse claims should require at a minimum:(c) income documents, including all Form W-2s and Form 1099s; andAmended by Utah State Bulletin Number 2019-17, effective 8/7/2019Amended by Utah State Bulletin Number 2020-13, effective 6/22/2020