Letter 3179C covers two related subjects: refunds taken through the Treasury Offset Program (TOP) and injured spouse claims filed on Form 8379, Injured Spouse Allocation. Its title is "Refund Offset to Treasury Offset Program (TOP) and Injured Spouse Inquiries."

TOP takes all or part of a federal tax refund to pay certain other debts, such as past-due child support or debts owed to other government agencies. If you filed a joint return and your refund went to pay your spouse's debt, Form 8379 lets you ask for your share back.

Why You Got It

  • The IRS needs missing information to finish your Form 8379, such as how income, deductions, credits, or payments split between spouses, a signature, or a signed premarital agreement in a community property state.
  • Your form didn't allocate certain items, so the IRS split them 50/50 and is telling you what it did.
  • It is explaining the result of your allocation, including any part of your share applied to your own tax or TOP debts.
  • Your Form 8379 is delayed, for example because your return hasn't finished processing.
  • A bankruptcy case is involved, and the letter tells you to contact the IRS insolvency office before a refund can be released.
  • It is answering your written question about a TOP offset.

What to Do

If the letter asks for information, send everything requested by the date in the letter. The letter gives you three ways to respond: fax, the Document Upload Tool on irs.gov, or mail. If you mail it, use certified mail and keep copies. If you don't respond, the IRS can close your injured spouse claim without processing it.

If the letter only explains an allocation, check it against your return and your Forms W-2. Call the number on the letter if something doesn't match.

Questions About the Debt Itself

The IRS doesn't decide whether a TOP debt is valid. The Bureau of the Fiscal Service sends a separate notice of offset that names the agency that claimed your refund. Questions or disputes about the debt go to that agency.

If your refund was offset or your injured spouse claim is stuck, call us at (813) 229-7100.