You may know these things already, but just in case:
When you file jointly, you file a single return with all the information for both spouses. You do not file separate returns when you file jointly.
The Injured Spouse concept applies only to your federal return. Not every state recognizes Injured Spouse. States that do recognize it may or may not accept IRS Form 8379. States may have their own forms. You should check your own state's tax department website to determine its policies and procedures regarding Injured Spouse.
It makes no sense to file as Married Filing Separately when you're seeking Injured Spouse relief. That's because the entire purpose of "Injured Spouse" is to preserve the injured spouse's portion of a joint refund. That's why IRS Injured Spouse Form 8379 can only be submitted in conjunction with a joint return.
The IRS does not use the terminology "Non-Obligated Spouse." That terminology is used by some states, including Michigan, Missouri, and New York.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
