A taxpayer is considered an injured spouse when a joint overpayment (refund) was/is expected to be applied to a past due obligation of the other spouse. By filing Form 8379, the injured spouse may be able to get back his or her portion of the refund.
The following debts apply for this purpose:
- Past-due federal tax
- Child or spousal support
- Federal non-tax debt (such as a student loan)
- State income tax
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 that divides the refund between you and your spouse.
File Form 8379 if all three of the following apply:
- The injured spouse is not 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 [#AFFILIATE#] account, from the Welcome Back screen, select Federal Section>>>Miscellaneous Forms>>>Begin (Injured Spouse Form (Form 8379) and allocate the income, deductions, credits, etc. as it applies to the Injured Spouse.
For additional information see: