You may qualify as an injured spouse if you file a joint federal tax return and your joint refund is used, or is expected to be used, to pay a debt that belongs only to your spouse.
These debts may include past-due federal or state taxes, child support, state unemployment compensation debt, or certain federal non-tax debts, such as a defaulted student loan. Filing Form 8379 may allow you to receive your share of the joint refund.
Program Entry
- Select Federal.
- Select Miscellaneous Forms.
- Select Injured Spouse Allocation, Reported on Form 8379.
- You must complete entering all your return data, to get an accurate calculation for your injured spouse allocation.
- Select Continue to save your answers.
The program won’t automatically make these allocations for you. If your answers show that you don’t qualify as an injured spouse, the program will display a message explaining that you don’t qualify.
How do I allocate income and other tax items on Form 8379?
Complete the allocation as though you and your spouse had filed separate tax returns. In general, assign each item to the spouse who earned the income, paid the expense, qualified for the credit, or would have reported the item on a separate return. The IRS uses this information to calculate the injured spouse’s share of the refund.
Use the following guidelines:
Wages and withholding
- Allocate wages to the spouse who earned them, based on each spouse’s Form W-2.
- Allocate federal income tax withholding to the spouse whose income had the tax withheld. Use Forms W-2, W-2G, and 1099 to divide the withholding correctly.
Other income
- Assign separately earned income to the spouse who earned it. (You may divide joint income, such as interest from a jointly owned bank account, as you determine. Make sure all income reported on the joint return is included in the allocation).
Standard deduction
If you claimed the standard deduction, allocate one-half of the basic married filing jointly standard deduction to each spouse.
For the 2026 tax year, the basic standard deduction is:
- $32,200 for married couples filing jointly
- $16,100 allocated to each spouse on Form 8379
The amount may be different if either spouse can be claimed as a dependent. Any additional standard deduction for age or blindness should be assigned to the spouse who qualifies for it.
Itemized deductions
If you itemized deductions, assign each spouse’s separate expenses to that spouse. For example, allocate separately paid state income taxes or medical expenses to the spouse who paid them.
You may divide deductions that don’t clearly belong to one spouse in a reasonable manner.
Adjustments to income
Assign each adjustment to the spouse who would have claimed it on a separate return.
For example:
- Allocate an IRA deduction to the spouse who owns the IRA.
- Allocate student loan interest to the spouse legally responsible for paying the loan.
- Divide a joint adjustment as you determine if it doesn’t belong solely to one spouse.
Child-related and education credits
Allocate the child tax credit, credit for other dependents, child and dependent care credit, and a dependent-based education credit to the spouse who would have claimed the qualifying child or other dependent on a separate return.
Allocate the additional child tax credit using the same approach. Don’t allocate the earned income credit yourself. The IRS generally allocates it based on each spouse’s earned income.
Self-employment income and tax
Allocate self-employment income, related business expenses, and self-employment tax to the spouse who operated the business or earned the income.
Estimated tax payments
You and your spouse may divide joint estimated tax payments in any way you both agree to.
If you can’t agree, allocate the payments using this formula:
Spouse’s separate tax liability ÷ both spouses’ total separate tax liabilities × joint estimated tax payments
A separate estimated tax payment should be assigned to the spouse who made it.
Important filing information
You can generally file Form 8379:
- With your original joint return
- With Form 1040-X
- Separately after the joint return has been filed
For tax year 2026, Form 8379 may also be filed electronically by attaching it to Form 1040-X, even when you aren’t amending the tax return. The 2026 update also adds Form 1040 or 1040-SR Line 30 to the refundable-credit references for Form 8379 Line 17.
If you file Form 8379 separately, attach copies of both spouses’ Forms W-2 and W-2G, along with any Forms 1099 showing federal income tax withholding. Don’t attach another copy of the previously filed joint return because that may delay processing.
Injured spouse relief isn’t the same as innocent spouse relief
Form 8379 is used when a joint refund is applied to your spouse’s separate debt.
It isn’t used to request relief from tax caused by income your spouse failed to report or deductions your spouse improperly claimed. Innocent spouse relief is generally requested using Form 8857 instead.
For line-by-line details, review the Instructions for Form 8379.