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 |
| Documentation |
|
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.