What happens if I filed a joint return and have a divorce decree, or I plan to file an injured spouse claim?
If your debt is owed to the DOR: If you were divorced after June 20, 1996, and your divorce decree apportions any tax liability owed to the Department, attach a copy of your divorce decree to your tax return and fill in “04” in the Special Conditions box on page 1 of your return. If you are filing federal Form 8379 (Injured Spouse Claim and Allocation), attach a copy to your tax return and enter “05” in the Special Conditions box on page 1 of your return. If you file your return electronically, please mail a copy of Form 8379 or your divorce decree to the address shown below. In all instances, this will help DOR staff determine how to allocate your refund, but because these are manual processes, they may delay your refund. If your debt is owed to another state agency or the IRS: Joint returns are automatically prorated by DOR staff if the debt is owed to a state agency or the IRS, so it is not necessary to attach a copy of your divorce decree or injured spouse claim to your return. Onl
