What Is IRS Form 8379: Injured Spouse Allocation?
If you're the 'injured' spouse on a jointly filed tax return, you can use Form 8379 to get back your share of a joint refund that's been taken to cover your spouse's past-due debts. These debts could be things like overdue federal or state taxes, child support, or federal non-tax debts such as student loans. The term 'injured' simply means you're the one negatively affected because you don't owe the debt.
Key Takeaways
Form 8379 is your tool to reclaim part of a tax refund that's been applied to an overdue debt. When a married couple files jointly and the refund goes toward one spouse's debts, the injured spouse files this form to retrieve their portion. You can submit it with your joint return, an amended joint return, or on its own later. If you live in a community property state, expect different rules—the IRS follows those state laws to figure out your entitlement. Processing takes 8 to 14 weeks.
Who Can File Form 8379: Injured Spouse Allocation?
You should file Form 8379 if you're aware that all or part of your joint refund has been or will be used to pay your spouse's legally enforceable past-due obligations, even though spouses are typically jointly responsible for tax debts. If your spouse is behind on child support, alimony, taxes, student loans, or certain unemployment debts, the Treasury can seize the refund. By filing this form, you're asking the IRS to release your share. To qualify, you must have reported income on the joint return where the refund was garnished.
How to File Form 8379: Injured Spouse Allocation
You can file Form 8379 along with your joint tax return, an amended joint return using Form 1040-X, or by itself afterward. Use it with Form 1040-X only if you're amending to claim a joint refund. File it for each year you want your offset portion refunded. If you know the refund might be seized, attach it to the joint return or file separately. The IRS will review your form to check eligibility and calculate your share—it takes about 14 weeks for paper filings with a joint return and 11 weeks electronically. You can find all pages of Form 8379 on the IRS website.
Special Considerations When Filing Form 8379: Injured Spouse Allocation
Living in a community property state changes things—these states generally see marital debts and assets as jointly owned, with some exceptions. The IRS applies each state's rules to decide if and how much refund you get back. Those states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Remember, injured spouse relief isn't the same as innocent spouse relief, which is for when you're held responsible for back taxes from improper filings.
Other Relevant Forms
Don't mix up injured spouse relief with innocent spouse relief. You file for innocent spouse relief if you're liable for back taxes, interest, and penalties from a joint return's improper reporting. If you didn't know about the issues, submit Form 8857: Request for Innocent Spouse Relief. Conditions include: the tax understatement was on a joint return, it came from under-reported income or wrong deductions/credits/basis, you can prove you signed without knowing, and the IRS deems it unfair to hold you responsible.
Frequently Asked Questions
The 'injured spouse' on Form 8379 is the one financially harmed when a joint refund is offset against the other spouse's debts, allowing them to reclaim their share. The IRS starts processing in up to 14 weeks for paper, faster electronically at 11 weeks; separate filings take about 8 weeks. Yes, you can file for student loan debt offsets, but community property states divide based on local laws. Send Form 8379 to your area's IRS Service Center, or to where you filed the return if you've moved. Electronic filing is possible and quicker. With a joint return, expect 11-14 weeks for your share, if qualified. Check status by calling the Bureau of Financial Services' TOP Center at 800-304-3107. The IRS can deny or adjust claims based on calculations using state laws and case details.
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