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.
|State Tax Offset||Federal Administrative Offset|
|CSS Contact||State Tax Offset Coordinator||Federal Administrative Offset Coordinator|
||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|