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Meaning: If the IRS refunds me what I am owed from the joint return, and (I assume) child support has already been paid with the offset, then will that difference be applied to my ex's tax return next year as a deficit?  Or, if the offset money hasn't already been forwarded to child support and the IRS receives my 8379 before it is disbursed to child support then will the money going to child support be reduced by that amount?  In a nutshell: is the injured spouse refunded money coming from the IRS or from child support?