Who is an Injured Spouse?
Injured spouse has nothing to do with a physical injury. Taxpayers may be an injured spouse if when filing a joint return part or all of their refund/overpayment is applied, or expected to be applied to their spouse's past-due debt. Past-due debts include federal tax, state income tax, state unemployment compensation debts, child support, student loans, and other federal nontax debts. The Injured Spouse is the one who DOES NOT owe the debt. Use Part I of Form 8379 to determine whether or not a taxpayer is an eligible injured spouse.
Form 8379, Injured Spouse Allocation
- Form 8379 allows an injured spouse to protect, or get back their share of a joint refund when the joint refund is applied to a past-due obligation of the other spouse.
- Form 8379 can be filed with the original return, if the Injured Spouse knows their overpayment will be taken.
- Form 8379 can be filed after the tax return even if the full overpayment is taken, and should be mailed to the federal 1040 address. Attach copies of all W-2, W-G, and 1099 forms that have federal withholding.
- The IRS states Form 8379 takes approximately 11 weeks to process if filed electronically, and approximately 14 weeks if submitted by paper.
Follow the instructions below to correctly enter the Form 8379:
1. Select Add Form.
2. Begin by typing 8379, into the search bar at the bottom of the All Forms and Schedules Menu.
3. Select Form 8379. Double-click to add the form.
4. Complete Part I-Should You File This Form, by asking the Injured Spouse questions 1-9 as needed.
5. Complete Part II-Information About the Joint Tax Return for Which This Form is filed, by indicating the Injured Spouse.
6. Complete Part III-Allocation Between Spouse of Items on the Joint Return, by allocating the credits to the Injured Spouse. For help allocating credits, reference Allocating Credits on Form 8379 Injured Spouse Allocation.
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