You may qualify as an Injured Spouse, if you plan on filing a joint return with your spouse and your spouse owes a debt that you are not responsible for. You may complete the Injured Spouse Form, Form 8379 within the program. Go to:
- Miscellaneous Forms
- Injured Spouse Allocation, Reported on Form 8379
Please answer the questions at the top of the Injured Spouse Form. Once you complete the form and click Continue to save; if you do not qualify, the program will display a message stating you do not qualify as an Injured Spouse.
The bottom portion of the form is used to allocate the income, deductions, withholdings, exemptions and credits to the correct taxpayers.
How do I allocate my income on Form 8379?
The allocation instructions are as follows:
- The wages should be allocated to each spouse as shown on their W-2 forms. The taxes withheld must also be divided as shown on the W-2 forms.
- The Standard or Itemized deductions must be allocated so that the non-injured spouse would be able to file as if they were single. For example, the married filing joint standard deduction is currently $25,900. At least $12,950 must be left to the spouse with the debt. If you have itemized deductions, enter each spouse's separate deductions.
- At least one exemption must be left to the spouse with the debt. The injured spouse may claim all other exemptions.
- The child tax credit, additional child tax credit and dependent care benefits can be allocated to the spouse that claimed the qualifying child's exemption.
- Allocate self-employment tax to the spouse that earned the self-employment income.
- Allocate each adjustment to the spouse that would claim it if separate returns were filed.
- Allocate estimated tax payments any way you choose as long as you both agree. If you cannot agree, use this formula found in the instructions to figure the amount to allocate to each spouse.
Please refer to Form 8379 instructions for more information.