Those concerns are valid according to accountants, who are strongly advising people to file early this year, as they could encounter delays, particularly as they get closer to the filing deadline. The Internal Revenue Service began accepting tax returns on Jan. 27 and will continue to do so until April 15, unless a taxpayer asks for an extension.

If you have jointly filed your tax return, you may be able to limit how much of the joint refund is reduced. The IRS says that if “you’re not responsible for debt that is subject to offset because it is owed by your spouse, you’re entitled to request your portion of the refund back from the IRS.”