The CP32A is a variant of the CP32 confirming that your joint tax refund was offset to pay a debt belonging to your spouse. The debt may be a prior-year tax liability from before your marriage, past-due child support, defaulted student loans, or state tax obligations.
Injured Spouse Relief
If the debt is your spouse's individual obligation (not a joint debt), you may qualify as an injured spouse under IRC Section 6402. File Form 8379 (Injured Spouse Allocation) to recover your portion of the joint refund. Form 8379 allocates the joint income, deductions, credits, and payments between both spouses, and the IRS returns the portion attributable to the non-debtor spouse.
How to File
You can file Form 8379 with your original return if you know an offset will occur, or after the fact when you receive the CP32A. Processing takes 8 to 11 weeks depending on when it's filed. Include documentation of your income and withholding to support the allocation.
If your joint refund was taken for your spouse's debt, call us at (813) 229-7100.