I filed a tax return with my spouse and all or part of my refund was applied to a debt that only my spouse owes – what do I do

You are considered an injured spouse if you filed a joint tax return and your share of the refund was (or will be) applied against a separate past-due debt that belongs solely to your spouse. The past-due amount can be a federal debt, state income tax debt, state unemployment compensation debt, or child or spousal support payments.

To recover your share of the refund, you should file Form 8379, Injured Spouse Allocation. This form can be filed with your original joint tax return, with an amended return (Form 1040-X), or by itself if you become aware of the offset after filing your return.

Here are the steps to follow:

1. Determine Eligibility: Ensure you meet the criteria for being an injured spouse. You must have made and reported tax payments (such as federal income tax withheld from wages or estimated tax payments) or claimed a refundable tax credit (such as the earned income credit or additional child tax credit) on the joint return. You must not be legally obligated to pay the past-due amount.
2. Complete Form 8379: Fill out Form 8379, providing all necessary information, including your income, deductions, and credits. You will need to allocate these items between you and your spouse as if you had filed separate returns.
3. Attach Required Documents: If filing Form 8379 separately from your joint return, attach copies of all Forms W-2, W-2G, and any Forms 1099 showing federal income tax withholding for both spouses.
4. Submit the Form:
   • If filing with your original return, attach Form 8379 to your return and write "Injured Spouse" in the upper left corner of page 1 of your joint return.
   • If filing separately, send Form 8379 to the IRS center where you filed your original return.
5. Processing Time: Allow up to 14 weeks for processing if you file Form 8379 with a paper return, 11 weeks if filed electronically, and 8 weeks if filed separately after the original return has been processed.
6. Follow Up: If you do not receive your refund within the expected time frame, contact the IRS to check the status of your Form 8379.

By following these steps, you can recover your share of the refund that was applied to your spouse's separate debt.

Sources:
Instructions for Form 8379 (11/2023)
Publication 504 (2023)
IRM Part 21. Customer Account Services. Chapter 4. Refund Inquiries. Section 6. Refund Offset
IRM Part 25. Special Topics. Chapter 15. Relief from Joint and Several Liability. Section 1. Introduction
Publication 556
IRM Part 25. Special Topics. Chapter 18. Community Property. Section 5. Injured Spouse