My spouse's portion of our joint tax return was intercepted. Can his/her portion of the refund be returned to them?

The spouse of a NCP may avoid their share of a tax refund being intercepted by filing an Injured Spouse Claim and Allocation Form (#8379) with the Internal Revenue Service and/or Request for Innocent Spouse Relief with the California Franchise Tax Board. It is important to note that this form must be filed well in advance of the pending intercept. When this is done in a timely manner, the spouse's portion of the return will not be intercepted.

If the injured spouse form is not filed in the appropriate timeframe and our office receives the full intercept, our office will not return the intercept. It will be applied to the NCP’s arrears balance. More.

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