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Per the Injured spouse refund claims ORS 314.415 (7) section of the Oregon individual return instructions, page 29:

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 notice, send us a request to divide the refund. Please respond within 30 days of the date of our notice.

You may use federal Form 8379, Injured Spouse Allocation, and fill in the Oregon refund numbers, or create your own worksheet. 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.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. 

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 (that is, any 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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