DOR Taxation web site

Injured Spouse Claim

 

When a refund is intercepted to pay a debt owed by one party of a jointly filed return, the “injured” spouse (person not in debt) 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.

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;
  • All W-2, W-2G, or any 1099 statements received by both parties
  • A complete copy of the federal income tax return, including all schedules; 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 with the return. You can mail it separately to:

Colorado Department of Revenue
Injured Spouse Desk Room 240
PO Box 17087
Denver, CO 80217-0087