Injured Spouse Relief 

 

Injured spouse relief occurs where a married couple files a joint return and all or part of an expected refund is applied against one spouse's past-due federal tax, state income tax, child or spousal support or federal non-tax debt, such as a student loan.

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In such cases, the non-liable spouse may be entitled to file for injured spouse relief using Form 8379. The community property laws of the state where the couple reside also govern the maximum amount of the refund that can be returned to the injured spouse.