Injured spouse relief

Tax refund help

My state tax refund was taken because of my spouse’s debt

If you received a letter from the Office of State Debt Collection saying your state tax refund was intercepted because of your spouse’s debt, you may qualify as an injured spouse. And you may be able to claim your part of the refund. If you meet the qualifications below, follow the steps to apply for injured spouse relief.

Qualifications for injured spouse relief

You qualify for injured spouse relief if all of the following apply: 

  1. You weren’t married to your spouse when their debt was incurred.
  2. You received and reported income on your joint return.
    Examples of income include wages, taxable interest, or investment dividends.
  3. You had Utah income tax withheld from your income.
  4. This is your first time applying for injured spouse relief.
Worried couple looking over paper documents

Steps to apply for injured spouse relief

Check the date on the letter you received from the Office of State Debt Collection; you only have 21 days from the date on your letter to apply for injured spouse relief. Your request won’t be accepted and you won’t be refunded if the Office of State Debt Collection receives it after 21 days.

If your claim for injured spouse relief is approved, your share of your state tax refund will be refunded within 3-4 weeks.

Couple looking over some paper documents

Gather needed documents

The first step is to gather the following documents:

  1. Signed copy of the injured spouse relief form.
  2. Completed copy of form 8379: Injured Spouse Allocation.
  3. Copy of your marriage license.
  4. Copies of your complete federal and state tax returns.
  5. Copies of forms showing all Utah withholding amounts, for example W-2 or 1099 forms.
  6. Copy of the letter from the Office of State Debt Collection informing you that your tax refund was intercepted.
Download injured spouse relief form
Download form 8379

Mail, email, or fax the documents to the Office of State Debt Collection

Mail, email, or fax your documents to the Office of State Debt Collection. Remember that everything must be received within 21 days of the date on your letter.

Mail:
Office of State Debt Collection
PO Box 141001
Salt Lake City UT 84114-1001

Email:
[email protected]

Fax:
385-465-6011