Indiana only offers Innocent Spouse. This would not be applicable to student loan offsets and is a lot less common than Injured Spouse.
You file an Innocent Spouse form with Indiana if and when you receive a notice of deficiency for the year in question (i.e. 2016).
If we are talking about back taxes from another year, Innocent Spouse does not apply. Also, Indiana does not offer an Injured Spouse option relating to prior year tax issues, student loans, etc.
