Form 8379, Injured Spouse
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Form 8379, Injured Spouse Allocation, is filed by the injured spouse on a jointly filed tax return when the joint refund is expected to be applied (offset) to a past-due obligation of the other spouse, such as past-due child support, alimony, federal taxes, state taxes, or student loans. By filing Form 8379, the injured spouse may be able to get back their share of the joint refund.
To be eligible for the Form 8379, all three of the following must apply:
EXCEPTION: If you live in Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin, you only need to meet the first test of not being legally obligated to pay the past-due amount in order to be eligible for the Form 8379, Injured Spouse Allocation.
If you are married and want to file Form 8379 with your tax return, enter the Injured Spouse information on the Injured Spouse Information (Form 8379) screen. If you have already filed your tax return, you can still file Form 8379. In that case, download Form 8379 from the IRS website to fill out and mail in separate from the tax return already filed.
Form 8379, Injured Spouse Allocation, is filed by the injured spouse on a jointly filed tax return when the joint refund is expected to be applied (offset) to a past-due obligation of the other spouse, such as past-due child support, alimony, federal taxes, state taxes, or student loans. By filing Form 8379, the injured spouse may be able to get back their share of the joint refund.
To be eligible for the Form 8379, all three of the following must apply:
- You are not legally obligated to pay the past-due amount of your spouse's obligations.
- You reported income such as wages, taxable interest, etc., on the joint return.
- You made and reported payments, such as federal income tax withheld from your wages or estimated tax payments, or you claimed the Earned Income Credit or other refundable credit, on the joint return.
EXCEPTION: If you live in Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin, you only need to meet the first test of not being legally obligated to pay the past-due amount in order to be eligible for the Form 8379, Injured Spouse Allocation.
If you are married and want to file Form 8379 with your tax return, enter the Injured Spouse information on the Injured Spouse Information (Form 8379) screen. If you have already filed your tax return, you can still file Form 8379. In that case, download Form 8379 from the IRS website to fill out and mail in separate from the tax return already filed.
