What Is an Injured Spouse Claim? How to Protect Your Share of a Tax Refund

What Is an Injured Spouse Claim? How to Protect Your Share of a Tax Refund

If you filed a joint tax return and learned your expected refund was taken to pay your spouse’s past-due debts—like back taxes, child support, or federal student loans—you might feel blindsided and frustrated. Fortunately, the IRS offers a way to reclaim your share of the refund: the injured spouse claim.

What Is an Injured Spouse Claim?

An injured spouse claim allows a taxpayer to recover their portion of a joint tax refund that was seized to pay a debt solely owed by their spouse. Common debts leading to a refund offset include:

• Past-due federal or state taxes

• Outstanding child or spousal support

• Defaulted federal student loans

If you are not legally responsible for your spouse’s debt, you may qualify as an “injured spouse” and can request your share of the refund back from the IRS.

Injured Spouse vs. Innocent Spouse

It’s important not to confuse injured spouse relief with innocent spouse relief.

• Injured spouse relief is for those whose refund was taken for a spouse’s separate debt.

• Innocent spouse relief is for those seeking relief from joint tax liability due to errors or fraud by the other spouse.

Who Qualifies for an Injured Spouse Claim?

You may qualify if:

• You filed a joint tax return.

• Your refund was (or will be) applied to your spouse’s legally enforceable past-due debt.

• You are not responsible for that debt.

• You reported income and tax payments (like withholding) on the joint return.

How to File an Injured Spouse Claim

To request your share of the refund, file IRS Form 8379: Injured Spouse Allocation.

• With your tax return: Attach Form 8379 to your joint return and write “Injured Spouse” at the top.

• After filing: If you already filed, send Form 8379 separately to the IRS center where you filed your return.

• Required documents: Include copies of all W-2s and 1099s for both spouses.

Processing time: The IRS typically takes 8–14 weeks to process an injured spouse claim.

Special Rules for Community Property States

If you live in a community property state, the IRS may use state law to determine how much of the refund you’re entitled to. The rules can be more complex, so consult tax professional such as those here at TaxResolve LLC if you’re unsure.

Frequently Asked Questions

Q: Will an injured spouse claim help with joint tax debts?
A: No. It only applies when the debt belongs solely to your spouse. If you both owe the debt, you are not considered an injured spouse.

Q: Do I need to file a new claim every year?
A: Yes, you must file Form 8379 for each year your refund is taken for your spouse’s separate debt.

Q: How long does it take to get my refund?
A: Most claims are processed within 8–14 weeks after the IRS receives your Form 8379.

If your tax refund was seized due to your spouse’s separate debts, don’t panic. Filing an injured spouse claim with Form 8379 can help you recover your rightful share. If you need help navigating the process or have questions about your eligibility, contact the experts at TaxResolve LLC for assistance.