If you're filing a joint tax return and your spouse owes certain past-due debts that you're not legally responsible for, you may qualify as an injured spouse. Filing Form 8379, Injured Spouse Allocation can help protect your portion of a federal tax refund from being applied to your spouse's debt.
Our software allows you to complete Form 8379 directly within your return.
How to Access Form 8379
To complete the Injured Spouse Allocation form, follow these steps:
- Go to Federal.
- Select Miscellaneous Forms.
- Choose Injured Spouse Allocation, Reported on Form 8379.
Answer the eligibility questions at the top of the form and select Continue to save your entries.
If you don't qualify as an injured spouse, the program will display a message letting you know that Form 8379 cannot be filed with your return.
The remainder of the form is used to allocate income, deductions, withholding, credits, and other tax items between you and your spouse.
How Do I Allocate Income and Other Tax Items on Form 8379?
Form 8379 requires you to divide tax information between spouses. The software does not automatically allocate these amounts, so you'll need to enter them manually based on IRS guidelines.
Wages and Federal Tax Withholding
Allocate wages to each spouse exactly as shown on their Form W-2. Federal income tax withholding should also be divided according to each spouse's W-2.
Standard or Itemized Deductions
Split deductions as though each spouse were filing a separate tax return.
For example, if you claim the standard deduction on a joint return, a portion must remain allocated to the spouse who owes the debt. If you itemize deductions, enter the deductions that belong to each spouse individually.
Child-Related Credits
The following tax benefits can generally be allocated to the spouse who would claim the qualifying child:
- Child Tax Credit
- Additional Child Tax Credit
- Dependent Care Benefits
Self-Employment Tax
Allocate self-employment tax to the spouse who earned the self-employment income.
Adjustments to Income
Assign each adjustment to the spouse who would be entitled to claim it if separate returns were filed.
Estimated Tax Payments
You and your spouse may divide estimated tax payments in any manner you both agree upon.
If you cannot agree, use the allocation formula provided in the official IRS instructions for Form 8379 to determine each spouse's share.
Need More Information?
For detailed allocation rules, examples, and special situations, refer to the official IRS Instructions for Form 8379. The IRS instructions provide additional guidance on dividing income, deductions, payments, credits, and other tax items when filing an injured spouse claim.
Important Reminder
Form 8379 is designed for taxpayers whose share of a joint refund may be offset because of a spouse's past-due obligations, such as federal or state tax debts, child support, or certain federal non-tax debts. It does not apply when both spouses are responsible for the debt.