What does injured spouse relief allow?

A taxpayer to take the refund of another taxpayer in satisfaction of their alimony payment.

Spouses to file married filing separately so that the injured spouse can get their share of the tax refund.

Personal injury claims to be excluded from gross income.

A married couple to file jointly, but only have certain debts (i.e., child support and past due taxes) taken from the refund of the spouse responsible for the liability.