8379 Injured Spouse Allocation

Form 8379,
Injured Spouse Allocation (Rev. Dec. 2007)
Purpose: This is the first circulation draft of Form 8379 for your review and comments.
The major changes are described below.
TPCC Meeting: No meeting is scheduled, but one can be arranged upon request.
Prior Versions: The Form 8379 (Rev. Dec. 2006) is available at:
http://www.irs.gov/pub/irs-pdf/f8379.pdf
Other products: Circulations of draft tax forms, instructions, notices, and publications are
posted at: http://taxforms.web.irs.gov/draft_products.html
Comments:

Please email, fax, or call with any comments by August 10, 2007. Also
please copy Mark Richter (reviewer) at [email protected].

Shirley A.E. White - TLS
Tax Forms & Publications Rm. 6423
SE:W:CAR:MP:T:I:F
[email protected]
(202) 622-3147 Phone
(202-927-6234 Fax

Major Changes to Form 8379, Injured Spouse Allocation (Rev. Dec. 2007)
The year was updated throughout the form.
Page 1
• On line 6, we changed “was your main home in” to “were you a resident of” to be
consistent with a similar question on the June 2007 version of Form 8857, Innocent
Spouse Relief.
Page 2
• Under “Are You an Injured Spouse,” we deleted the requirement that one had to
have reported income such as wages, taxable interest, etc. on the joint return. A
taxpayer without taxable income should qualify for injured spouse relief if he or she
made estimated tax payments and was not legally obligated to pay the past-due
debt.
• Under “When To File,” a tip was added with the websites for more information on
refund offsets and debts.
• Under “When To File,” “legally enforceable” was added before “past-due
obligations”. SE:W:CAS:AM
• In the instructions for line 6, text was added in the second paragraph to clarify how
joint overpayments are applied. SE:W:CAS:AM

Page 3
• In the line 9 instructions, we added the 2007 basic standard deduction and
additional standard deduction for age and blindness. (Rev. Proc. 2006-53) We will
add the amounts for 2008 when they become available this fall. We deleted the
basic standard deduction and additional standard deduction for 2002 and 2003.
•

On the line 12 instructions, we deleted “Allocate any alternative minimum tax as
you determine.” We were informed that this allocation is done by computer.

•

We revised the instructions for line 14. Rev. Rul. 80-7

•

Under “How To Avoid Common Mistakes,” the sentence in the last bulleted item
about contacting FMS was moved to page 2 under “Are You an Injured Spouse?”
SE:W:CAS:AM

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TLS, have you
transmitted all R
text files for this
cycle update?

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8379, PAGE 1 OF 4
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PRINTS HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
1
FLAT SIZE: 216 mm (8 ⁄ 2 ") 3 279 mm (11")
PERFORATE: NONE
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Date

Form

8379

2

©

OMB No. 1545-0074
Attachment
Sequence No.

See instructions.

104

First name, initial, and last name shown first on the return

Social security number shown first

If Injured Spouse,
check here ©

First name, initial, and last name shown second on the return

Social security number shown second

If Injured Spouse,
check here ©

Note. If you are filing Form 8379 with your tax return, skip to line 5.
Enter the tax year for which you are filing this form (for example, 2006)

©

______________

City

State

ZIP code

Yes
No
Is the address on your joint return different from the address shown above?
Check this box only if you are divorced or separated from the spouse with whom you filed the joint return
and you want your refund issued in your name only
Were you a resident of a community property state (Arizona, California, Idaho, Louisiana, Nevada, New
Mexico, Texas, Washington, or Wisconsin) at any time during the year entered on line 2?
Yes
No
If “Yes,” which community property state(s)?
Note. Overpayments affected by state community property laws will be allocated by the IRS according to those laws.

Part II

Allocation Between Spouses of Items on the Joint Tax Return (see instructions)
Allocated Items

7

Revised proofs
requested

Enter the following information exactly as it is shown on the tax return for which you are filing this form.
The spouse’s name and social security number shown first on that tax return must also be shown first below.

Current home address

6

O.K. to print

Information About the Joint Tax Return for Which This Form Is Filed

3
4
5

Signature

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Department of the Treasury
Internal Revenue Service

1

Date

Injured Spouse Allocation

(Rev. December 2007)

Part I

Action

Income:

(a) Amount shown
on joint return

(b) Allocated to
injured spouse

(c) Allocated to
other spouse

a. Wages
b. All other income

8

Adjustments to income

9

Standard deduction or Itemized deductions

10

Number of exemptions

11

Credits (do not include any earned income credit)

12

Other taxes

13

Federal income tax withheld

14

Payments

Part III

Signature. Complete this part only if you are filing Form 8379 by itself and not with your tax return.

Under penalties of perjury, I declare that I have examined this form and any accompanying schedules or statements and to the best of my knowledge and belief, they
are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Keep a copy of
this form for
your records

Paid
Preparer’s
Use Only

Date

Injured spouse’s signature

Phone number (optional)

(
Preparer’s
signature

©

Firm’s name (or yours
if self-employed),
address, and ZIP code

Date

Check if
self-employed

©

For Privacy Act and Paperwork Reduction Act Notice, see page 3.

)

Preparer’s SSN or PTIN

EIN

(

)

Form

8379

Phone no.
Cat. No. 62474Q

(Rev. 12-2007)

1
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8379, PAGE 2 OF 4
MARGINS; TOP 13mm (1/2"), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
PERFORATE: None
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8379 (Rev. 12-2007)

General Instructions
Purpose of Form

Page

You may be an injured spouse if you file a joint tax return and
all or part of your portion of the overpayment was, or is
expected to be, applied (offset) to your spouse’s legally
enforceable past-due federal tax, state income tax, child or
spousal support, or a federal nontax debt, such as a student
loan. To determine if a nontax debt is owed and whether an
offset will occur, contact the FMS at 1-800-304-3107 (for
TTY/TDD help, call 1-866-297-0517).
You should complete and file Form 8379 if both of the
following apply and you want your share of the overpayment
shown on your joint tax return refunded to you.
1. You are not legally obligated to pay the past-due
amount.
2. You made and reported payments, such as federal
income tax withheld from your wages or estimated tax
payments, or you claimed a refundable tax credit, such as
the earned income credit or additional child tax credit.
Note. If your residence was in a community property state
(discussed later) at any time during the tax year, you may file
Form 8379 if only item (1) above applies.

Innocent Spouse Relief
Do not file Form 8379 if you are claiming innocent spouse
relief. Instead, file Form 8857. An innocent spouse is
someone who believes a joint federal tax liability should be
paid solely by his or her spouse. You may qualify for relief
from liability for tax on a joint return if (a) there is an
understatement of tax because your spouse omitted income
or claimed false deductions or credits, (b) you are divorced,
separated, or no longer living with your spouse, or (c) given
all the facts and circumstances, it would not be fair to hold
you liable for the tax. See Pub. 971 for more details.

When To File
File Form 8379 when you become aware that all or part of
your share of an overpayment was, or is expected to be,
applied (offset) against your spouse’s legally enforceable
past-due obligations. You must file Form 8379 for each year
you meet this condition and want your portion of any offset
refunded.
A Notice of Offset for federal tax debts is issued by the
IRS. A Notice of Offset for past-due state income tax, child
or spousal support, or federal nontax debts (such as a
student loan) is issued by the U.S. Treasury Department’s
Financial Management Service (FMS).

TIP

Where To File

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Form 8379 is filed by one spouse (the injured 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 get back his or her share of the joint refund.

Are You an Injured Spouse?

2

Visit www.irs.gov/taxtopics/tc203.html and
www.fms.treas.gov/faq/offsets.html, for more
information about refund offsets and debts.

See the chart below to determine where to file your Form
8379.

IF you file Form 8379...

with your joint return

THEN mail Form 8379...
and your joint return to the Internal
Revenue Service Center for the area where
you live.*

by itself after you filed your
original joint return on paper

to the same Internal Revenue Service
Center where you filed your original return.*

by itself after you filed your
original joint return electronically

to the Internal Revenue Service Center for
the area where you live.*

with an amended return (Form
1040X) or other subsequent
return

to the Internal Revenue Service Center for
the area where you live.*

*See your tax return instructions for the mailing address.

How To File

You can file Form 8379 with your joint tax return or amended
joint tax return (Form 1040X). Or you can file it afterwards by
itself.
If you file Form 8379 with your joint return, attach it to your
return in the order of the attachment sequence number
(located in the upper right corner of the tax form). Enter
“Injured Spouse” in the upper left corner of page 1 of the joint
return.
If you file Form 8379 separately, please be sure to attach a
copy of all Forms W-2 and W-2G for both spouses, and any
Forms 1099 showing federal income tax withholding, to Form
8379. The processing of Form 8379 may be delayed if these
forms are not attached, or if the form is incomplete when filed.

Amending Your Tax Return
If you file an amended joint tax return (Form 1040X) to claim
an additional refund and you do not want your portion of the
overpayment to be applied (offset) against your spouse’s
past-due obligation(s), then you will need to complete and
attach another Form 8379 to allocate the additional refund.

Time Needed To Process Form 8379
Generally, if you file Form 8379 with a joint return on paper,
the time needed to process it is about 14 weeks (11 weeks if
filed electronically). If you file Form 8379 by itself after a joint
return has been processed, the time needed is about 8 weeks.

Specific Instructions
Part I
Line 6. If you live in a community property state, special rules
will apply to the calculation of your injured spouse refund.
Community property states are: Arizona, California, Idaho,
Louisiana, New Mexico, Nevada, Texas, Washington, and
Wisconsin.
Generally, income, deductions, credits, and expenses are
allocated 50/50 between spouses who live in a community
property state. Overpayments are considered joint property
and are generally applied (offset) to legally owed past-due
obligations of either spouse. However, there are exceptions.
The IRS will use each state’s rules to determine the amount, if
any, that would be refundable to the injured spouse. Under
state community property laws, 50% of a joint overpayment
(except the earned income credit) is applied to non-federal tax
debts such as child or spousal support, student loans, or state
income tax. However, state laws differ on the amount of a joint
overpayment that can be applied to a federal tax debt. The
earned income credit is allocated to each spouse based on
each spouse’s earned income. For more information about
community property, see Pub. 555.

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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8379, PAGE 3 OF 4 (Page 4 is blank)
MARGINS; TOP 13mm (1/2"), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
PERFORATE: None
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8379 (Rev. 12-2007)

Page

Part II
To properly determine the amount of tax owed and
overpayment due to each spouse, an allocation must be made
as if each spouse filed a separate tax return instead of a joint
tax return. So, each spouse must allocate his or her separate
wages, self-employment income and expenses (and
self-employment tax), and credits such as education credits,
to the spouse who would have shown the item(s) on his or her
separate return.
Other items that may not clearly belong to either spouse (for
example, a penalty on early withdrawal of savings from a joint
bank account), would be equally divided. Special rules apply
to couples living in community property states (see above).
The IRS will figure the amount of any refund due the injured
spouse.
Line 7a. Enter only Form W-2 income on this line. Enter the
separate income that each spouse earned.
Line 7b. Identify the type and amount. Allocate joint income,
such as interest earned on a joint bank account, as you
determine. Be sure to allocate all income shown on the joint
return.
Line 8. Enter each spouse’s separate adjustments, such as
an IRA deduction. Allocate other adjustments as you
determine.
Line 9. If you used the standard deduction on your joint tax
return, enter in both columns (b) and (c) one-half of the basic
standard deduction shown in column (a).
However, if you figured your standard deduction using the
standard deduction chart for people age 65 or older or blind in
the Form 1040 or 1040A instructions, enter your total standard
deduction on line 9, column (a). Allocate your basic standard
deduction as explained earlier. Your basic standard deduction
is as follows: 2004—$9,700; 2005—$10,000; 2006—$10,300;
2007—$10,700; 2008—$XX,XXX. Then use the following
worksheet to allocate the additional standard deduction (the
difference between the total standard deduction and the basic
standard deduction).
1. Enter here the total number of boxes checked
for age or blindness for yourself at the top
of page 2 of Form 1040 or 1040A
2. Enter the additional standard deduction for
the year as shown below
2004
$950
2005
$1,000
2006
$1,000
2007
$1,050
2008
$X,XXX

3

each spouse’s interest in the business. Allocate any other
credits as you determine.
Line 12. Allocate self-employment tax to the spouse who
earned the self-employment income.
Line 13. Enter federal income tax withheld from each
spouse’s income as shown on Forms W-2, W-2G, and 1099.
Be sure to attach copies of these forms to your tax return or
to Form 8379 if you are filing it by itself. Also include on this
line any excess social security or tier 1 RRTA tax withheld.
Line 14. You can allocate joint estimated tax payments in
any way you choose as long as both you and your spouse
agree. If you cannot agree, the estimated tax payments will
be allocated according to the following formula:

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3. Multiply line 2 by line 1. Include this amount
on line 9, column (b)
4. Enter here the total number of boxes checked
for age or blindness for your spouse at the
top of page 2 of Form 1040 or 1040A
5. Multiply line 4 by line 2. Include this amount
on line 9, column (c)
If you itemize your deductions, enter each spouse’s
separate deductions, such as employee business expenses.
Allocate other deductions as you determine.
Line 10. Allocate the exemptions claimed on the joint return
to the spouse who would have claimed them if separate
returns had been filed. Enter whole numbers only. For
example, you cannot allocate 3 exemptions by giving 1.5
exemptions to each spouse.
Line 11. Allocate any child tax credit, child and dependent
care credit, and additional child tax credit to the spouse who
was allocated the qualifying child’s exemption. Do not include
any earned income credit here; the IRS will allocate it based
on each spouse’s income. Allocate business credits based on

Each spouse’s separate tax liability
Both separate tax liabilities

x Estimated tax payments

Allocate each spouse’s separate estimated tax payments to
the spouse who made them.

How To Avoid Common Mistakes

Mistakes may delay your refund or result in notices being
sent to you.
● Make sure to enclose copies of all Forms W-2 and W-2G
for both spouses, and any Forms 1099 showing income tax
withheld to prevent a delay in processing your allocation.
● Clearly write “Injured Spouse” in the upper left corner of
page 1 of your joint return.
● Any dependency exemptions must be entered in whole
numbers. Do not use fractions.
● Items of income, expenses, credits and deductions must
be allocated to the spouse who would have entered the item
on his or her separate return.
● Make sure the debt is subject to offset (for example, a
legally enforceable past-due federal tax, state income tax,
child or spousal support, or other federal nontax debt such
as a student loan).
Privacy Act and Paperwork Reduction Act Notice. Our
legal right to ask for the information on this form is Internal
Revenue Code sections 6001, 6011, 6109, and 6402 and
their regulations. You are required to provide the information
requested on this form only if you wish to have an
overpayment of taxes from a joint return allocated between
you and your spouse. We need it to ensure that you are
allocating items correctly and to allow us to figure the correct
amount of your refund. If you do not provide this information,
we may be unable to process your allocation request.
Providing false information may subject you to penalties. We
may disclose this information to the Department of Justice
for civil and criminal litigation, and to cities, states, and the
District of Columbia for use in administering their tax laws.
We may also disclose this information to other countries
under a tax treaty, to federal and state agencies to enforce
federal nontax criminal laws, or to federal law enforcement
and intelligence agencies to combat terrorism.
You are not required to provide the information requested
on a form that is subject to the Paperwork Reduction Act
unless the form displays a valid OMB control number. Books
or records relating to a form or its instructions must be
retained as long as their contents may become material in
the administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by
Code section 6103.
The average time and expenses required to complete and
file this form will vary depending on individual circumstances.
For the estimated averages, see the instructions for your
income tax return.
If you have suggestions for making this form simpler, we
would be happy to hear from you. See the instructions for
your income tax return.