The injured spouse can choose how her portion of any
potential refund is issued.
When you file Form 8379, Injured Spouse Allocation, Line 11 gives
you the option: “Check this box only if
you want your refund issued in both names. Otherwise, separate refunds will be
issued for each spouse, if applicable.”
For the injured spouse to get her portion of any refund back
in
her own name, then, the box would not be checked.
For more information, see Form 8379, Injured Spouse
Allocation.
Bear in mind that, for a return to be considered a joint
return, both spouses generally must sign the return. If the return is electronically filed, both
spouses must consent to the filing.
