Form 8379: Share Everything but the Refund!
Form 8379 – Injured Spouse Allocation
What is the purpose of the Form 8379?
The purpose of Form 8379 is to prevent one spouse’s share of a refund from being applied to the other spouse’s legally collectible debt.
Who should use the Form 8379?
The spouse who is the injured spouse on a jointly filed tax return should use Form 8379. An injured spouse is the individual that files a joint tax return, and all or part of his or her portion of the overpayment (refund), was, or is expected to be applied to the other spouse’s legally enforceable past due federal tax, state income tax, state unemployment compensation debts, child, spousal support, a federal non-tax debt, such as a student loan.
Is the Form 8379 accompanied by other forms?
Form 8379 can be filed with your joint tax return, amended joint tax return, or by itself, if filing the form after the joint or amended joint return has been filed.
When is the Form 8379 due?
There is no specific date as to when the 8379 Form is due. A person files this form when he or she becomes aware that all or part of his or her share of an overpayment (refund), was, or is expected to be applied (offset) against the other spouse’s legally enforceable past due obligation(s). If filing a joint return, an individual must file the Form 8379 each year that his or her spouse owes the debt to protect his or her portion of the refund from being offset.
How is the Form 8379 completed?
The 8379 form has four parts.
Part I: There are nine questions required to be answered in this section. The questions relate to why a person should file the form.
Part II: Information about the joint tax return for which the form is filed. Questions 10 thru 12 are required to be answered in this section of the form.
Part III: Allocation between spouses of items on the joint return. This is the section where amounts are allocated relating to income, deductions, and credits. Lines 13-20 comprise part II of the form. The allocated amounts determine the injured spouse’s share of the overpayment.
Part IV: This is the signature section of the form. The injured spouse, as well as the paid preparer signs and dates this section.
For more information on completing the form, check out the following video:
What is the mailing address for the Form 8379?
The address where to file the 8379 Form depends on how the spouse is filing the form. There are four ways a person can file the form. The four ways are as follows:
1) With your joint tax return
2) By itself after a person has filed his or her original joint tax return on paper
3) Itself after a person has filed his or her original joint income tax return electronically, and
4) With an amended return (Form 1040X), or other subsequent return
Refer to page 1 (Where to file section), of the IRS instructions for more detailed mailing instructions.