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Per Injured spouse / RDP refund claims ORS 314.415 (7):

Are you filing a joint return with your spouse or RDP, who is separately liable for a debt to a state agency? If so, you may request that your joint refund be apportioned.

When your return is processed, we will notify you of our intent to apply the joint refund to any debts owed to the state of Oregon. When you receive our letter, send us a request to divide the refund.

Use federal Form 8379 and fill in the Oregon refund numbers or make your own worksheet. Please respond within 30 days of the date of our notice.

Separate your withholding, tax payments, and items of income. Income from jointly held property must be split evenly, including interest earned on joint bank accounts. Please respond within 30 days of the date of our notice.

If the debt is owed to another state agency (not for state taxes), address your refund request to:

Attention: Other Agency Accounts

Oregon Department of Revenue

955 Center Street NE

Salem OR 97301-2555


If the debt is owed for state taxes (i.e., any tax program administered by the Department of Revenue), address your refund request to:

Oregon Department of Revenue

955 Center Street NE

Salem OR 97301-2555



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