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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
area:
Here is an IRS article "Seven Facts
About Injured Spouse Relief" that my interest you
Also, see these IRS Form 8379 Injured Spouse and Instructions Form 8379 Allocation .
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