Yes, Form 8379 (PDF), Injured Spouse Claim and Allocation, is the form used to request your portion of a joint refund.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation
• Publication 17, Your Income Federal Tax Return

You must contact your Office of Child Support Enforcement.

References:

• Publication 504, Divorced or Separated Individuals
• U.S. Department of Health and Human Services Administration for Children & Families Office of Child Support Enforcement.

The answer varies depending on the state that is involved. You need to contact the state involved by linking to its page on the U.S. Department of Health and Human Services Administration for Children & Families Offices of Child Support Enforcement web site to get this information.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation
• Publication 504, Divorced or Separated Individuals
• U.S. Department of Health and Human Services Administration for Children & Families Office of Child Support Enforcement

When a joint return is filed and only one spouse owes past due federal tax, past-due child and/or child spousal support, a federal debt, or state income tax, the other spouse can be considered an injured spouse and can request his or her share of the joint refund. If this situation applies to you, file Form 8379 (PDF), Injured Spouse Claim and Allocation, to recover your share of the joint refund.

You are considered an injured spouse if you:

1. Filed a joint tax return,
2. Have reported income (such as wages, interest, etc.)
3. Have made and reported tax payments (such as federal income tax withheld from wages or estimated tax payments) or claimed the earned income credit or other refundable credit, and
4. Have an overpayment, all or part of which can be applied against the past-due amount for which you are not liable.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation

You can file Form 8379 (PDF), Injured Spouse Claim and Allocation, with your joint return or after you have filed. If filed with your return, attach the form to the return in the order of the attachment sequence number and enter "Injured Spouse" in the upper left corner of the return. If you have already filed your joint return, mail Form 8379 (PDF) to the same IRS Service Center where you lived when you filed your joint return. Be sure to include copies of all Forms W-2 and W-2G of both spouses and any Form 1099-R (PDF) showing income tax withheld.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation

Your spouse can ask the agency that might be claiming the refund for a past-due debt. Another source of information is the Financial Management Service Help Desk at (800) 304-3107.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation

You can file separate or you can file a joint return with a request for injured spouse relief. To file for injured spouse relief, you need to file Form 8379 (PDF), Injured Spouse Claim and Allocation. Attach the form to the return in the order of the attachment sequence number and enter "Injured Spouse" in the upper left corner of the return. If you have already filed your return you can file Form 8379 (PDF) by sending it separately to the same IRS Service Center where you filed your return.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation

Yes, but only if you are not the spouse required to pay the past-due debt. Overpayments involving community property states will be allocated according to state law.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation
• Publication 504, Divorced or Separated Individuals
• Publication 555, Community Property

Yes, you can file electronically.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation