IRS Injured spouse form
IRS injured spouse relief is different from innocent spouse relief. You are an “injured spouse” if you file a joint return and all or part of your share of the refund was, or will be, applied against the separate past-due federal tax, state tax, child support, or federal non-tax debt (such as a student loan) of your spouse with whom you filed the joint return. If you are an injured spouse, you may be entitled to recoup your share of the refund. An Injured Spouse Allocation can be filed with a joint tax return to prevent the full levy or garnishment of a joint refund. Use the injured spouse IRS form 8379 (link to http://www.irs.gov/uac/Form-8379,–Injured-Spouse-Allocation) on the IRS website.
The IRS has made changes to its innocent spouse program. Most recently, the IRS will streamline the process for determining whether a spouse is eligible for relief and will take into consideration whether a spouse was a victim of abuse, had no financial control in a relationship and is suffering financial hardship. “The IRS is significantly changing the way we determine innocent spouse relief,” Doug Shulman, commissioner of the Internal Revenue Service, said in a prepared statement. “The improvements should dramatically enhance our process to make it fairer for victimized taxpayers facing difficult situations.”