Overview

When a married couple files a joint federal return, a refund represents both spouses’ combined tax payments and credits. If one spouse owes certain past-due debts, the federal government (usually through the Treasury Offset Program) can apply the entire joint refund to those obligations. An Injured Spouse Claim (Form 8379) asks the IRS to separate—allocate—the refund so the “injured” spouse receives the portion that is theirs. (See IRS: Injured Spouse Relief and IRS Pub. 971.)

When to use an Injured Spouse Claim

  • You file a joint return and your refund is reduced or taken because of your spouse’s debts (child support, past-due federal taxes, certain federal nontax debts such as defaulted federal student loans, or state income tax debt collected through the Treasury Offset Program).
  • You are not legally responsible for the debt that caused the offset.

What debts commonly trigger an offset

  • Past-due child support (state agencies usually request offsets)
  • Federal tax liabilities owed by your spouse
  • Federal nontax debts, including some defaulted federal student loans
  • State income tax debts submitted to the Treasury Offset Program

(For background on offsets and how they’re applied, see the Treasury Offset Program and the IRS injured-spouse guidance.)

How to file: step-by-step

  1. Choose how to file Form 8379
  • Attach Form 8379 to your original joint return when you file (electronically or on paper). Most tax software supports submitting the form with e-filed returns.
  • Or, if you already filed and the refund was offset, submit Form 8379 separately. The IRS provides instructions on mailing addresses and procedures on the form and its web page.
  1. Complete the form carefully
  • Provide both spouses’ names and Social Security numbers.
  • Report the injured spouse’s income, deductions and credits so the IRS can allocate the refund correctly.
  • If a particular item (for example, an income source) is only the injured spouse’s, document it.
  1. Submit supporting documents if requested
  • Keep pay stubs, W-2s, or other proof of income and proof that you are not legally responsible for the debt (for example, child-support agency notices) in case the IRS asks.

Timing and processing

  • Processing times change, but the IRS currently indicates that processing Form 8379 can take several weeks. Historically, filing Form 8379 with an original return may delay refund processing (often around 11–14 weeks) while filing it after the return was processed can take roughly 8–11 weeks. Check the IRS Injured Spouse Relief page for the latest timing estimates. (IRS: Injured Spouse Relief.)

Common mistakes to avoid

  • Not filing Form 8379: The IRS does not automatically allocate refunds—you must request injured spouse relief.
  • Filing the wrong form: Injured Spouse (Form 8379) is different from Innocent Spouse relief (Form 8857). Use the correct procedure (see below).
  • Incomplete allocation: Failing to list income or credits that belong to the injured spouse can reduce the refund you recover.

Real example

A client couple filed jointly and the refund was applied to the husband’s past-due federal student loans. The wife, who earned separate wages and paid federal withholding, filed Form 8379. The IRS reviewed the allocation and returned the wife’s share of the refund after processing. Documenting her separate wages and withholding made the allocation straightforward.

How Injured Spouse Claims differ from Innocent Spouse relief

  • Injured Spouse (Form 8379) allocates a joint refund that has been or will be offset to pay a spouse’s debt. It protects a current refund.
  • Innocent Spouse relief (Form 8857) asks the IRS to relieve you of joint tax liability for past tax, interest or penalties that resulted from your spouse’s actions. This is a different remedy for a different problem.

If you’re unsure which applies, see our guide comparing Form 8379 and Innocent Spouse relief and the step-by-step filing guide:

When to get professional help

If allocation rules or community-property state issues complicate the return, or if large amounts are at stake, consult a CPA or tax attorney. In my practice I’ve found that early documentation and accurate allocation on Form 8379 reduce delays and the chance of an incorrect offset.

Authoritative sources and further reading

Professional disclaimer

This article is educational and does not replace individualized tax advice. For decisions that affect your tax liability or legal rights, consult a qualified tax professional or attorney.