There is no limit to the number of year. The instructions for the form specifically state "You must file Form 8379 for each year you meet this condition and want your portion of any offset refunded."
Form 8379 Injured Spouse Allocation form is entered in this
- Federal Taxes tab (Personal Tab in the Home & Business version of TurboTax)
- Other Tax Situations
- scroll down to Other Tax Forms
- then, Miscellaneous Tax form (select Start or Update)
- then, Report an Injured or Innocent spouse claim (select Start)
Here is an IRS article "Seven Facts About Injured Spouse Relief" that my interest you