If you filed a joint tax return, you may be entitled to part or all of the refund offset if your spouse is solely responsible for the debt. To request your part of the refund, file IRS Form 8379, Injured Spouse Allocation.
If your refund was offset to pay a joint federal tax debt and you believe only your spouse or former spouse should be held responsible for all or part of the balance due, you should request relief from the liability.
- To request relief, file IRS Form 8857, Request for Innocent Spouse Relief. The IRS instructions for this form have helpful directions.
- The IRS will use the information you provide on IRS Form 8857, and any additional documentation you submit, to determine if you’re eligible for relief.