Quick answer

If a joint refund is at risk because one spouse owes past‑due federal or state debts (taxes, defaulted federal student loans, past‑due child support, or other federal nontax debts), the non‑debtor spouse can typically protect their share by filing IRS Form 8379 (Injured Spouse Allocation). The Treasury Offset Program (TOP) can seize refunds for eligible debts, so act early and document your case. (IRS: About Form 8379; Treasury: TOP.)

When refunds are offset and why it matters

  • Refunds from joint returns can be applied to either spouse’s eligible past‑due debts through the Treasury Offset Program. (See Treasury TOP.)
  • Common offsets: past‑due federal taxes, defaulted federal student loans, child support, and certain state debts. (Consumer Financial Protection Bureau explains refund offsets.)
  • The result: the non‑debtor spouse can lose money even if they aren’t responsible for the debt.

Injured Spouse relief — what it does and when it applies

  • Purpose: to return the non‑debtor spouse’s portion of a joint refund.
  • Primary form: IRS Form 8379, Injured Spouse Allocation. File it to allocate income, deductions, and credits between spouses so the IRS can calculate the amount belonging to the injured spouse. (IRS: About Form 8379)
  • Eligibility basics: you must have filed a joint return and the refund must be reduced because of the other spouse’s eligible past‑due debt. You should provide income and withholding information for both spouses.

How to file (step‑by‑step)

  1. Prepare the joint return as usual. If you know a refund will be offset, submit Form 8379 with the return. You can e‑file Form 8379 if your software supports it; otherwise file it by mail with your return or after the offset. (IRS guidance on using Form 8379.)
  2. If the IRS already applied the refund, complete Form 8379 and mail it to the address shown in the form instructions. Expect processing time. (See IRS processing timelines.)
  3. Include documentation that supports the injured spouse’s claim if asked (W‑2s, pay stubs, bank records). Keep copies.
  4. Monitor correspondence from the IRS and the Bureau of Fiscal Service (Treasury). If your Form 8379 is accepted, the non‑debtor spouse’s share is released to them.

Processing time and what to expect

  • Typical IRS processing times for Form 8379 vary; when filed with a return the IRS has in past years noted around 11 weeks, and filing it after offsets can take longer (often several more weeks). Timelines can change; check the IRS Form 8379 page for current estimates. (IRS)

Alternatives and related relief

  • Filing separately: may prevent an offset of a joint refund but often increases tax liability and can forfeit some credits. Consider both tax cost and collection risk.
  • Innocent Spouse Relief or Equitable Relief: different remedy when joint tax debt arises from the other spouse’s erroneous items on the return. These are not the same as Injured Spouse allocation; see guidance when to choose between them. (See our guide on choosing Injured vs. Innocent Spouse.)

Real‑world example (how this works in practice)

In my practice I’ve seen couples with a $3,000 joint refund where one spouse had a defaulted federal student loan. By filing Form 8379 and documenting wages and withholding, the non‑debtor spouse recovered roughly half of the refund while the offset applied only to the debtor spouse’s share.

Common mistakes to avoid

  • Waiting too long: don’t assume the IRS will automatically split the refund correctly.
  • Filing separately without modeling the tax outcome: you may lose credits or pay more tax.
  • Using the wrong remedy: Injured Spouse protects a refund portion; Innocent Spouse targets tax liability created by another’s erroneous items.

Practical tips

  • If you expect an offset, file Form 8379 with the return when possible to speed relief.
  • Keep clear records that show which income and withholdings belong to each spouse.
  • Talk with a CPA or tax attorney before switching filing status or if the offset involves complex debts (child support or nonfederal offsets).

Next steps and resources

For more on choosing the right relief and how to prepare Form 8379, see our guides: A Step-by-Step Guide to Filing Form 8379 for Injured Spouse Relief and When to Choose Injured Spouse Allocation vs Innocent Spouse Relief.

Professional disclaimer
This article is educational and not individualized tax advice. For advice tailored to your situation, consult a licensed CPA, enrolled agent, or tax attorney. Official IRS guidance should govern your actions.