Instructions for Filling Out Form 8379

This document offers comprehensive instructions on completing Form 8379, the Injured Spouse Allocation form, with step-by-step guidance for each section and general reminders. It aims to help individuals accurately fill out the form and potentially recover their share of a joint tax refund.

In this article, we'll provide information on Form 8379 and a step-by-step guide on how to fill it out, keeping it straight to the point.

What is Form 8379?

Form 8379, also known as the Injured Spouse Allocation form, is filed by one spouse on a jointly filed tax return when the joint overpayment was or is expected to be applied (offset) to a past-due obligation of the other spouse. By filing Form 8379, the injured spouse may be able to reclaim their share of the joint refund. The purpose of this form is to allow a spouse who filed a joint tax return to recover their share of a joint refund if it was used to offset the past-due obligations of the other spouse. It should be filed when the filer becomes aware that all or part of their share of an overpayment was, or is expected to be, applied against their spouse's legally enforceable past-due obligations.

Who Must File Form 8379?

Form 8379 should be filed by an individual, known as the injured spouse, who has filed a joint tax return and discovers that their joint overpayment has been or is expected to be applied to a past-due obligation of their spouse. By completing and submitting this form, the injured spouse may be able to recover their portion of the joint refund.

Form 8379 Tax Filing Deadlines and Due Dates

• Form 8379 must be filed within 3 years from the due date of the original return (including extensions).
• Alternatively, it can be filed within 2 years from the date the tax that was later offset was paid, if this date is later than the 3-year deadline mentioned above.

Form 8379 Late Payment Penalty

Form 8379 does not have a specific late payment penalty associated with it, as it is a form used to request the injured spouse's share of a joint tax refund. The form itself does not involve the payment of taxes. Instead, it is filed to recover a portion of the joint refund that was or is expected to be applied to the other spouse's past-due obligations. Therefore, late payment penalties are not applicable to Form 8379.

Step-by-Step Instructions for Form 8379

The step-by-step instructions for filling out Form 8379 are as follows:

1. Complete Part I to determine if you are an injured spouse.
2. If you live in a community property state, enter the state(s) where you and your spouse resided and intended to establish a permanent home on line 5.
3. Allocate your separate wages, self-employment income and expenses, and credits to the spouse who would have shown the item(s) on their separate return.
4. Allocate joint income, such as interest earned on a joint bank account, as you determine.
5. Allocate each adjustment to the spouse who would have claimed it if a separate return had been filed.
6. If you used the standard deduction, include one-half of your basic standard deduction in columns (b) and (c) on line 15.
7. If you itemize your deductions, include each spouse's separate deductions in columns (b) and (c) on line 15.
8. Allocate any nonrefundable tax credits shown on your joint return.
9. Allocate any refundable tax credits (except the earned income credit) shown on your joint return.
10. Allocate self-employment tax to the spouse who earned the self-employment income.
11. Enter federal income tax withheld from each spouse's income as shown on Forms W-2, W-2G, and 1099.
12. You can allocate joint estimated tax payments in any way you choose as long as both you and your spouse agree.
13. Provide your daytime phone number to help speed the processing of Form 8379.

How to Submit Form 8379

To submit Form 8379, you can either file it with your joint return or amended joint return (Form 1040-X), or file it separately afterwards. If filing with your joint return, attach it to the return and enter "Injured Spouse" in the upper left corner of page 1. If filing separately, attach copies of all Forms W-2, W-2G, and any Forms 1099 showing federal income tax withholding for both spouses.

Mail the form to the Internal Revenue Service Center for your area. Ensure you include information about both spouses, the type of debt, allocation of income, expenses, credits, and deductions, and any relevant tax credits, other taxes, federal income tax withheld, and payments. If you live in a community property state, follow the provided instructions for allocation.

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