The injured spouse designation is not recognized by the
State of Iowa when using Status 2: Married filing a joint return or Status
filing separately on a combined return.
If your spouse's refund will be used to pay a federal, state, county or city debt, you must use the IA 1040 Long Form, filing Status 4: Married filing separate returns to prevent your refund from being applied to your spouse's debt.
Examples of "debt" include unpaid child support, college loans,
tax, court fees and fines, and overpayments of ADC / FIP, food stamps, and unemployment.