What sort of my spouse's past-due obligations might my refund pay for?

If you choose not to file a Form 8379, Injured Spouse Allocation, your portion of the joint refund might be used to pay for your spouse's outstanding:

• Child support
• Alimony
• Federal taxes
• State taxes
• State unemployment compensation debts
• Student loans
• Other federal nontax debt

If your spouse doesn't have any of the outstanding debts listed above, you don't need to file Form 8379.