Tax refund intercept is only avoidable by not being owed a refund or having no past due child support.
You should claim the maximum number of exemptions to prevent overpaying your taxes which is the only
reason to be owed a refund. Furthermore, make sure your spouse claims the maximum number of
exemptions as well. When filing a joint return, your spouse is entitled to receive her portion of any tax
refund due even if you owe past due child support. Check the IRS website for the latest form 8379
Injured Spouse Claim.