If you filed a joint return with your spouse and all or a portion of your refund was offset to an Illinois tax liability of your spouse, you will need to file Form IL-1040-X and change your filing status to married filing separately. We will refund any refund that may be due once we process your return if there are no other outstanding liabilities.
Please note that we cannot issue a refund of any overpayment that was offset to another agency.
For more information, see Publication 125, Injured and Innocent Spouse Relief.