Quick overview

If your refund was seized to pay a former spouse’s debt, the most common remedy is the injured spouse claim (IRS Form 8379). The Treasury Offset Program (TOP) matches past-due federal or state debts (child support, federal student loans, certain state taxes, etc.) against federal payments such as tax refunds. But if you can prove part or all of the refund is yours, you can ask the IRS to allocate and return your share.

(Authoritative reading: Treasury Offset Program — https://fiscal.treasury.gov/top/; IRS guidance on injured spouse and Form 8379 — https://www.irs.gov/forms-pubs/about-form-8379)

Why this happens

When spouses file a joint return, both taxpayers are jointly and severally liable for the tax return and related offsets. That means a refund check may be reduced or redirected to satisfy a debt that technically belongs to one spouse. The offset can also occur after divorce if the return was filed jointly for that tax year. In my 15+ years helping clients with tax offsets, I’ve seen this happen frequently after separation and during divorce proceedings.

Step-by-step actions to take right now

  1. Read the IRS notice carefully
  • The IRS will send a notice explaining the offset and identify the agency that received your refund. Keep this notice; it is the starting point for any appeal or claim.
  1. Confirm whether you filed jointly
  • If you filed a joint return, the IRS may apply the refund to either spouse’s past-due federal or state debt.
  1. Identify the debt
  • The notice should say whether the offset was to satisfy child support, federal student loans, a state tax lien, or another federal obligation. If the agency listed is a state child support agency or the U.S. Department of Education, that’s important for your next steps.
  1. Decide which relief fits your situation
  • Injured spouse allocation (Form 8379): Use this when you filed a joint return and the refund is partly or entirely yours because the debt belonged to your spouse. More detail in the IRS instructions (Form 8379). (See our step-by-step: “A Step-by-Step Guide to Filing Form 8379 for Injured Spouse Relief”.)
  • Innocent spouse relief (Form 8857): Use this when joint liability arose from your spouse’s actions and you should not be held responsible. This is a different process with separate eligibility rules and a longer review (see FinHelp’s guide on innocent spouse relief).
  1. File the proper form quickly
  • File Form 8379 (Injured Spouse Allocation) to request allocation of the refund. You can file it with your joint return or submit it after you receive the offset notice — either way, include the documents the IRS needs to show which income and withholding were yours. (IRS: About Form 8379 — https://www.irs.gov/forms-pubs/about-form-8379)
  1. Keep records and documentation
  • W-2s, 1099s, payroll records, separation agreements, divorce decrees, and evidence showing which withholding and income are yours will help the IRS allocate correctly.
  1. Follow up and be patient
  • Processing times vary. As of 2025, the IRS commonly reports that processing a Form 8379 can add roughly 8–12 weeks to refund timing when filed separately; if the form is filed with the return, it can extend processing by several weeks. Processing may take longer during peak season. Always confirm current timelines on the IRS site.

How to file Form 8379 (practical tips)

  • If you are filing electronically with a tax preparer or software, check whether the software supports submitting Form 8379 electronically; not all platforms do. If e-filing isn’t available for Form 8379 in your situation, you may need to mail a paper Form 8379 as instructed by the IRS.
  • If you already received an IRS notice showing an offset, the notice will include guidance on how to file Form 8379 after the offset.
  • When mailing documentation, use certified mail or another trackable method and keep copies of everything.

FinHelp resources: detailed how-to (https://finhelp.io/glossary/a-step-by-step-guide-to-filing-form-8379-for-injured-spouse-relief/)

When to consider Innocent Spouse Relief instead

Injured spouse allocation protects the portion of a current refund that belongs to you. Innocent spouse relief (Form 8857) is different: it is for taxpayers who are seeking relief from joint tax liabilities that were caused by the other spouse’s erroneous items or misconduct. Innocent spouse relief can resolve past-due tax liability but has stricter eligibility rules and a different timeline.

See FinHelp’s comparison to choose the right route: “Form 8379 vs. Innocent Spouse Relief” and “When to Choose Injured Spouse Allocation vs Innocent Spouse Relief.”

What the IRS will do after you file a claim

  • The IRS will review your Form 8379 and supporting documents. If approved, the IRS will reallocate the refund and issue any portion that belongs to you. If denied, the IRS will explain why and provide your options for appeal.
  • If the offset was to a state agency for child support or to another federal agency, you may need to contact that agency directly to dispute the underlying debt (the IRS only handles the refund offset portion).
  • The Treasury Offset Program is administered by the U.S. Department of the Treasury; if the offset appears incorrect, the Treasury agency or the creditor agency listed on your IRS notice is the place to request a review. (Treasury — https://fiscal.treasury.gov/top/)

Common mistakes and how to avoid them

  • Waiting to act: Don’t ignore the IRS notice—missing deadlines or failing to respond slows recovery.
  • Filing the wrong form: Injured spouse allocation (Form 8379) is not the same as innocent spouse relief (Form 8857). Each addresses different problems.
  • Sending incomplete documentation: Provide clear proof of which income and withholding are yours.
  • Assuming e-file always handles Form 8379: confirm whether your software or preparer can submit it electronically; otherwise mail a signed paper copy.

Real-world examples (anonymized)

  • Example 1: A client filed a joint return after separation. Her refund was fully offset for her ex’s federal student loan balance. She filed Form 8379 with her return and provided copies of W-2s showing all withheld taxes were hers. The IRS approved her injured spouse claim and reissued her portion of the refund.
  • Example 2: A recently divorced filer who had not remarried filed as married filing jointly during the tax year. An offset for state child support was applied; we recommended filing Form 8379 and coordinating with the state child support office to confirm the debt belonged to the other party.

Documents checklist (for Form 8379)

  • A copy of the IRS offset notice
  • Your joint tax return for the year in question
  • W-2s, 1099s, and pay stubs showing withholding
  • Divorce or separation agreements (if relevant)
  • Any correspondence showing which debts were assessed to your spouse

When to get professional help

  • If the debt is large, the underlying liability is disputed, or the offset involves multiple agencies, consult a qualified tax professional or tax attorney. In my practice, working with a tax professional reduces errors and speeds up documentation and appeal.

Internal resources

Authoritative sources

Professional disclaimer
This article is educational and describes common remedies for refunds applied to a former spouse’s debts. It does not replace personalized tax advice. For decisions that affect your taxes or legal rights, consult a qualified tax professional or attorney.

Final note
A refund offset is stressful, but you can often recover the portion that belongs to you. Act quickly: read your IRS notice, gather proof, and file Form 8379 or pursue innocent spouse relief where appropriate. If the situation is complex, a tax professional can help prioritize steps and liaise with the IRS on your behalf.