Injured Spouse Claim
When a refund is intercepted to pay debt owed by one party of a jointly filed return, the “injured” spouse can make a claim for their portion of the refund. Refunds are divided according to the income earned by each party of the jointly filed return.
How to File an Injured Spouse Claim
Injured spouse claims must be made in writing, and must include copies of the following documentation:
- the letter sent to you advising you of the intercept; and
- all W-2 and 1099 statements for the injured spouse; and
- a complete copy of the federal income tax return, including all schedules; and
- the daytime telephone number of the injured spouse; and
- IRS form 8379 for injured spouse claims, if one was filed
DO NOT attach an Injured Spouse claim to your Individual Income Tax Return. It will not be reviewed unless it is mailed separately to:
Colorado Department of Revenue
Injured Spouse Desk, Room 240
Denver CO 80261-0005
Please allow 12 weeks for processing. Injured Spouse refunds will be issued in the form of a refund check to both parties, mailed to the address of record, unless specifically requested to be handled differently in the Injured Spouse claim.