Injured Spouse Relief
When you are married, and the IRS has applied a refund from your joint return to cover your spouse's liability you can file a claim for injured spouse relief to recover your share of the refund. Also, if you are filing a joint return now and you’re not previously responsible for the debts of your spouse you can file an injured spouse claim to get your portion of the refund instead of applying your portion of the refund to your spouse's liability.
Liabilities in which the IRS can claim a tax refund, in addition to outstanding federal taxes, include:
- Student Loans
- State Income Taxes
- Child Support
- Spousal Support
- Unemployment compensation debts owed to a state