How do you fill out Form 8379 Injured Spouse Allocation?

Answer 1

You file Form 8379 to keep your share of your Married Filing Jointly refund from being applied (offset) to your spouse's legally enforceable past-due debt.

Part I (Should you file this form?) asks 9 yes/no questions to determine if you are indeed an injured spouse and to direct the IRS in determining your accurate share of the joint refund. You're an injured spouse if you answer Part I as follows. Question 2: yes, you're filing a joint return. Question 3: yes, the IRS is using your joint refund to pay any of the listed past-due debts. Question 4: no, you're not legally obligated to pay these past-due debts.

Question 5: if you're a resident of a community property state, check yes and then go directly to Part II. If not, check no and go to Question 6. Question 6: if you had income tax withheld or made estimated tax payments, check yes and go to Part II. If not, check no and go to Question 7.

Question 7: if you had earned income (wages/salaries/self-employment), check yes and go to Question 8. If not, check no and go to Question 9. Question 8: if you claim earned income and/or additional child tax credits, check yes and go to Part II. If not, check no and go to Question 9.

Question 9: if you claim a refundable tax credit (health coverage, prior year minimum tax, etc.), check yes and go to Part II. If not, check no, and don't file this form; you're not considered an injured spouse.

Part II is Information about the Joint Tax Return for which this Form is Filed. On the 2 lines for Line 10, enter you and your spouse's first name/initial/last name as shown on your tax return. Also enter your social security numbers. Enter on the first line of Line 10 the name and social security number of the spouse listed first on your joint tax return. On the line with your name, check the box for Injured Spouse.

Only check the box on Line 11 if you're divorced or legally separated from your spouse and want your refund issued in your name.

Only check the box on Line 12 if you want your refund mailed to a different address from the one on your joint return. If Yes, then give the address on the line provided.

Part III is Allocation between Spouses of Items on the Joint Tax Return. For lines 13 through 20 you're filling in 3 columns for each line. Column A is Amount shown on joint return. Column B is Allocated to Injured spouse. Column C is Allocated to other spouse. For example, for line 19Federal income tax withheld, enter the amount that's listed on your joint return. In Column B, enter only the amount that was withheld from your income sources. In Column C, enter only the amount that was withheld from your spouse's income.

Part IV Signature is only filled out by you if you're filing Form 8379 separately from your tax return. The IRS figures the amount of the refund due to the injured spouse based on the information provided on Form 8379.