If you're filing a joint tax return and your spouse owes certain past-due debts, your entire refund could be used to pay those obligations. In that situation, you may qualify as an injured spouse and be able to recover your share of the joint refund by filing Form 8379, Injured Spouse Allocation.
What Is an Injured Spouse?
An injured spouse is a taxpayer who files a joint return but is not responsible for a debt that causes the IRS to offset (take) all or part of a joint tax refund.
Filing Form 8379 allows the IRS to determine how much of the refund belongs to each spouse. If you qualify, you may receive the portion of the refund that is attributable to you.
Who Qualifies for Injured Spouse Relief?
To qualify for an Injured Spouse Allocation, all of the following must apply:
- You filed a joint federal tax return.
- The IRS will use your joint refund to pay a legally enforceable past-due debt owed solely by your spouse.
- You are not legally responsible for that debt.
- You had earned income during the year, or you otherwise have an interest in the refund.
- You made and reported federal income tax withholding, estimated tax payments, or qualify for refundable tax credits that contributed to the refund.
What Types of Debts Can Cause a Refund Offset?
Your joint refund may be applied to your spouse's past-due:
- Federal tax debt
- State income tax debt
- State unemployment compensation debt
- Child support obligations
- Spousal support obligations
- Federal non-tax debt, such as certain defaulted student loans
If the debt belongs only to your spouse and you meet the other requirements, filing Form 8379 may help you recover your share of the refund.
How Does Form 8379 Work?
Form 8379 tells the IRS that part of the refund belongs to the spouse who is not responsible for the debt. The IRS reviews the income, withholding, payments, and credits reported by each spouse and calculates the portion of the refund that should be allocated to the injured spouse.
How Do I File Form 8379?
You can file Form 8379 with your original joint return or file it separately after you learn that your refund has been or will be offset.
Be sure to complete the form accurately and include any information requested by the IRS.
Where Can I Get Form 8379?
To complete Form 8379, go to:
- Federal
- Miscellaneous Forms
- Injured Spouse Allocation
Important Note
Injured spouse relief is different from innocent spouse relief. Injured spouse relief applies when your refund is used to pay your spouse's debt. Innocent spouse relief applies when you are seeking relief from tax liability related to a joint return. Make sure you're using the correct IRS program for your situation.