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Injured Spouse Helpful Hints for State and Federal Offsets

An injured spouse means if a person files a joint tax return and all or part of that person’s portion of the tax refund was, or is expected to be, applied (offset) to the spouse’s legally enforceable past-due federal tax, state income tax, state unemployment compensation debts, child or spousal support, or a federal nontax debt, such as a student loan. Below is information regarding the injured spouse procedure for both the state tax and the federal administrative offsets.

Injured Spouse
State Tax Offset Federal Administrative Offset
CSS Contact State Tax Offset Coordinator Federal Administrative Offset Coordinator
  1. Written request for hearing from the spouse (no need to set hearing, the request for hearing is needed for our records).
  2. Complete copies of the federal and state income tax returns.
  3. All W-2 and 1099 forms involved in the claim. (both the NCP and Spouse W-2s and 1099s)
IRS Form 8379
(To understand the 8379 form and the process better IRS Form 8379 Instructions )
Filed with CSS Case worker who then forwards documents to the State Tax Offset Administrator The IRS
Filing Timeframe 30 days no deadline
Funds auto-issue 45 days 30 & 180 days
Forum *OCSS.FORUM.TaxOffset

You may want to review the articles State Tax Offset and Federal Offset for additional information as well as the Legal Authorities.

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