If you file a joint return and all or part of your refund is applied against your spouses’ past-due federal tax, state income tax, child or spousal support or federal nontax debt, such as a student loan, you may be entitled to injured spouse relief. To be considered an injured spouse, you must have made and reported tax payments, such as federal income tax withheld from wages or estimated tax payments, or claimed a refundable tax credit, such as the earned income credit or additional child tax credit on the joint return, and not be legally obligated to pay the past-due amount.

If you filed a joint return and you’re not responsible for the debt, but you are entitled to a portion of the refund you may still request your portion of the refund by filing for an Injured Spouse Allocation. Do not confuse Injured Spouse Relief for Innocent Spouse Relief.