If you file a joint tax return with your spouse and your spouse is liable for a legally enforceable past-due debt, your spouse's creditor may be able to claim a part or all of your joint tax refund. If you stand to lose part of a tax refund that you are entitled to because of your spouse's debts, you are considered an injured spouse by the IRS. According to the IRS website in order for you to qualify as an injured spouse you first must have filed a joint return with your spouse. Second, you must have reported taxable earnings that show you had income tax withheld during the tax year or paid estimate tax payments. If you worked last year but only part time and there were no federal taxes taken out in 2012, you CANNOT file an injured spouse form for 2012. You in effect were not injured, because you didn't have any taxes. An injured spouse will only recieve the portion of the return that is theirs. If the injured spouse had no income, no portion of the return is theirs, and therefore cannot use this form. If you don't have any income, filing the injured spouse form isn't going to do anything for you, since any refund would end up being allocated to your spouse anyway. If you are in a community property state, though, rules are different. If you live in a community property state and believe you are an injured spouse, please refer to IRS publication 555 in order to understand your rights. You can only file an injured spouse if you did work and had recordable income. You can also qualify if you were able to claim a tax refund credit including the child tax credit or an earned income credit.Additionally, you must not be legally responsible for any of the past due amount. The money owed must either be linked to your spouse from before you were married or be solely their responsibility. If you owe the debt jointly, you will not qualify for the injured spouse tax relief.I guess you need to contact the IRS for more accurate info in detail.