If the IRS has applied the injured spouse's refund against the spouse's tax liability, or you are concerned that the IRS may do so, file Form 8379 along with your Federal tax return. The form requests identifying information for both the taxpayer and spouse as well as information needed to determine how much of the tax and refund is attributable to each spouse. The IRS makes the actual calculation then divides the refund between you and your spouse.
File Form 8379 if all three of the following apply:
- The injured spouse is not legally required to pay the past-due amount,
- The injured spouse has reported income such as wages, taxable interest, etc., on the joint return, and
- The injured spouse made payments such as federal income tax withheld or estimated payments, or claimed the EIC or other refundable credit on the joint return.
- At least one exemption must be allocated to each spouse or the IRS will reject the return.
- Filing your return with Form 8379 will delay the processing of your Federal refund up to 11-14 weeks.
To locate Form 8379 within your account, select:
- Federal Section
- Miscellaneous Forms
- Injured Spouse Allocation (Form 8379)
If you did not include Form 8379 with your original filing, you DO NOT have to file an amended return. Simply complete the form and print it out. Send it to the IRS according tot he mailing address in the instructions. However, if you filed an amended return and are expecting a refund and you qualify as an injured spouse, file another form 8379 with the amended return.