Collection Actions: 10.2.8.3 Joint Returns and the Earned Income Tax Credit
In the case of a joint tax return, the Treasury Department’s regulations provide that the entire refund is subject to offset for the debt of either filer.168 However, the non-debtor can claim a portion of the refund by filing an “injured spouse” form with the IRS.169 The notice sent by the IRS at the time of the intercept must advise any non-debtor spouse who filed a joint tax return with the debtor of the steps to take to secure the non-debtor spouse’s proper share of the tax refund.