In order to protect the portion of the tax return that you feel belongs to you the IRS allows you to file a form 8379 along with your tax return as a Injured Spouse.You are an injured spouse if your share of the overpayment shown on your joint return was, or is expected to be, applied (offset) against your spouse's legally enforceable past-due federal taxes, state income taxes, child or spousal support payments, or a federal non-tax debt, such as a student loan. If you are an injured spouse, you may be entitled to receive a refund of your share of the overpayment. In order to file a claim you will need to get Form 8379, Injured Spouse Allocation. The IRS has to make the determination that you qualify for such relief.
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