Injured spouse relief is different from innocent spouse.
Injured spouse is when a married couple wants to file a “joint” return because their current year’s tax liability will be most favorable to them, but the refund will be garnished to pay qualifying delinquent debts of one spouse such as federal or state tax debt, defaulted student loans or past due child support.
By providing certain information to the IRS, they are able to split the refund between the spouses while allowing them to file a joint return. The split will only release the amount of the refund that can be attributed to the spouse with debt to be applied to the garnishment. The “injured” spouse will still receive their portion of the refund.