A taxpayer is considered an injured spouse when a joint overpayment (refund) was/is expected to be applied to a past due obligation of the other spouse. By filing Form 8379, the injured spouse may be able to get back his or her portion of the refund.
The following debts apply for this purpose:
- Past-due federal tax
- Child or spousal support
- Federal nontax debt (such as a student loan)
- State income tax
- State unemployment wages