The offset notice says the refund went to my spouse's old state tax debt. Does Form 8379 still apply when the debt is at the state level?
I am from Ireland and my spouse had an old state income tax issue from before we were married. We filed a joint federal return this year and expected a refund of around $4,900. Treasury then issued an offset notice saying the refund was applied to that prior state debt.
I am trying to figure out whether injured spouse relief works only when the offset is for federal tax, or whether a state income tax debt can trigger the same federal allocation process because the federal refund was intercepted centrally.
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