According to the Internal Revenue Service, individuals can file Form 8379 electronically. This form, titled "Injured Spouse Allocation," is used to reclaim a portion of a tax refund if the refund was withheld to cover a spouse's debt, states Pine Tree Legal Assistance.
Pine Tree Legal Assistance notes that some spousal debts a spouse is not legally responsible for include student loans, child support and taxes that apply only to a spouse. To qualify as an injured spouse, the individual must also have reported income and tax payments on the joint income tax return. Form 8379 may be submitted with the income tax return or separately after the return is filed.