A taxpayer is considered an injured spouse when you expect the IRS will use your joint refund to pay a past due obligation of the other spouse. By completing the Injured Spouse Allocation (Form 8379), the injured spouse may be able to get back their portion of the refund.
To qualify for the Injured Spouse Allocation, all of the following must apply:
- You must file a joint tax return
- The IRS will use the joint refund to pay a legally enforceable past-due debt owed by the spouse for
- Federal Tax
- State Income Tax
- State Unemployment Compensation
- Child Support
- Spousal Support
- Federal nontax debt (student loan)
- Injured Spouse is not the one obligated to pay the past-due debt
- Injured Spouse had earned income
- Injured Spouse made and reported federal income tax withholding or estimated tax payment
Form 8379 and the instructions can be found on the IRS website.