Can a Spouse File Jointly for a Tax Refund?
You have no liability for tax debt incurred before you entered the picture officially. So, if your spouse owes back taxes from before you got married, then those debts are solely theirs to repay. As a result, you may qualify for “Injured Spouse” status if the IRS intercepts your refund to cover back taxes for your spouse.
How can I avoid having my tax refund seized?
If your spouse owes a tax debt and you want to avoid having your part of a joint refund seized, file an injured spouse claim using Form 8379, Injured Spouse Allocation. This form makes the case to the IRS that you paid your share of taxes.