Injured spouse relief
If a refund requested on a joint return is applied toward an amount owed by just one of the taxpayers filing the return, the spouse who does not owe the debt (the “injured spouse") may request to receive their portion of the refund. Injured spouse claims should be mailed separately from the return to:
Colorado Department of Revenue Injured Spouse Desk PO Box 17087 Denver, CO 80217-0087
Injured spouse claims submitted to the Department must include a copy of the taxpayers’ federal income tax return or IRS Form 8379 , Injured Spouse Allocation, and copies of all W-2, W-2G, or any 1099 statements received by both taxpayers included in the joint return. Please see Innocent spouse relief in Part 7 of this publication for information about relief a taxpayer can request if their spouse (or former spouse) improperly reported items or omitted items on their joint return.