What are the requirements to be eligible for IRS tax form 8379?

Answer:
If you filed a joint return and you're not responsible for the debt, but you are entitled to a portion of the refund you may request your portion of the refund by filing Form 8379 (PDF), Injured Spouse Allocation.
Go to the IRS gov web site and use the search box for Topic 203 Failure to pay child support, Federal agency non--tax debts, state income tax obligations or certain unemployment compensation debts owed a state (namely debts for compensation that was paid due to fraud or for contributions due to a state fund that were not paid due to fraud).
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