If you're worried that the IRS may take all or part of your joint tax refund to pay your spouse's past-due debts, this article explains when to file Form 8379 and how to add it to your return. It also covers what to do if you already filed without the form.
Should I File Form 8379 (Injured Spouse Allocation)?
You should file Form 8379, Injured Spouse Allocation, if the IRS has applied, or may apply, your share of a joint refund to your spouse's outstanding debt.
Common debts that can trigger a refund offset include:
- Past-due federal or state taxes
- Child support obligations
- Federal student loan debt
- Certain other government-related debts
Form 8379 allows the IRS to determine how much of the refund belongs to each spouse and, if eligible, return the injured spouse's portion of the refund.
Who Qualifies as an Injured Spouse?
Generally, you should file Form 8379 if all three of the following apply:
- You are not legally responsible for the past-due debt.
- You reported income on the joint tax return, such as:
- Wages
- Taxable interest
- Self-employment income
- Other taxable income
- You made tax payments or claimed refundable credits on the joint return, such as:
- Federal income tax withholding
- Estimated tax payments
- Earned Income Credit (EIC)
- Other refundable tax credits
Once the IRS reviews Form 8379, it calculates how much of the refund belongs to each spouse and allocates the refund accordingly.
Important Things to Know Before Filing Form 8379
Keep these points in mind:
- At least one dependent or exemption allocation must be assigned to each spouse when required by IRS processing rules, or the IRS may reject the allocation.
- Filing Form 8379 with your return can significantly delay refund processing.
- The IRS, not the taxpayer, determines the final refund allocation amount.
Where Do I Enter Form 8379 in the Program?
To complete Form 8379 in the software:
- Go to the Federal section.
- Select Miscellaneous Forms.
- Choose Injured Spouse Allocation (Form 8379).
Follow the interview prompts to enter the information needed by the IRS.
What If I Already Filed Without Form 8379?
If you filed your original return without Form 8379, you generally do not need to file an amended return just to add the injured spouse claim.
Instead:
- Complete Form 8379.
- Print the completed form.
- Mail it directly to the IRS using the address listed in the official Form 8379 instructions.
If you later file an amended return and expect an additional refund, attach a new Form 8379 to the amended return if you still qualify as an injured spouse.
Related Tip
An injured spouse is different from an innocent spouse. An injured spouse is trying to protect their share of a joint refund from being used to pay a spouse's debt. Innocent spouse relief involves requesting relief from a joint tax liability. If you're unsure which situation applies to you, review the IRS requirements carefully before filing.
Summary
File Form 8379 if you're filing jointly, you're not responsible for your spouse's past-due debt, and part of the refund belongs to you. The form helps the IRS determine your share of the refund and can prevent your portion from being applied to your spouse's outstanding obligations.