Government forms

Form 8379: Injured Spouse Allocation

Lets a spouse on a joint return get their share of a refund that was or will be applied to the other spouse's past-due debt, such as child support, student loans or state taxes.

Rev. November 2023

Source: Internal Revenue Service (IRS)

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Instructions for filling out Form 8379: Injured Spouse Allocation

This template is used for official filing and documentation. Below are detailed instructions for completing, requirement details, and submission rules.

Who needs to fill out this document?

This form is designed for use by legal entities, individuals, or authorized representatives in the following cases:

Spouses whose joint refund was taken for the other spouse's debt.
Married couples filing jointly when one spouse has past-due obligations.
Tax preparers filing with a joint return.

What you will need before starting

Before filling out the interactive form, prepare the following details and documents:

1. Joint return detailsTax year and the return the allocation applies to.

2. Income allocationEach spouse's wages, other income and adjustments.

3. Payments allocationWithholding and estimated payments for each spouse.

4. Residency informationWhether you lived in a community property state.

Step-by-step filling process

Confirm you are an injured spouse: Answer Part I questions about the debt and your payments.
Enter return information: Part II with names and SSNs as shown on the joint return.
Allocate income and credits: Part III splits items between spouses.
File: Attach to the joint return or file separately after the offset happens.

Frequently Asked Questions (FAQ)

Injured spouse or innocent spouse?

Injured spouse (8379) recovers your share of a refund. Innocent spouse (8857) seeks relief from tax owed on a joint return.

How long does it take?

About 11 weeks if filed with an e-filed return, about 14 weeks with paper, and about 8 weeks if filed after the original return.

Do I file this every year?

Only for years when an offset is expected or has happened.

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