8379 Instr

Instructions for Form 8379

Department of the Treasury
Internal Revenue Service

(Rev. November 2020)

Injured Spouse Allocation
(For use with the November 2016 revision of Form 8379)
Section references are to the Internal Revenue
Code unless otherwise noted.

General Instructions
Reminder

If both spouses have qualified business
income (QBI), the IRS will generally use
information reported with the jointly filed
Form 1040 or 1040-SR to allocate the QBI
deduction as a percentage of each
spouse’s QBI.

Future Developments

For the latest information about
developments related to Form 8379 and
its instructions, such as legislation
enacted after they were published, go to
IRS.gov/Form8379.

Purpose of Form

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?

You may be an injured spouse if you file a
joint 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, state unemployment
compensation debts, child support, or a
federal nontax debt, such as a student
loan.
A Notice of Offset for federal tax debts
is issued by the IRS. A Notice of Offset for
past-due state income tax, state
unemployment compensation debt, child
support, or federal nontax debts (such as
a student loan) is issued by the U.S.
Treasury Department's Bureau of the
Fiscal Service.
Visit IRS.gov/TaxTopics/tc203
TIP and Fiscal.Treasury.gov for more
information about refund offsets
and debts.
Complete Part I to determine if you are
an injured spouse.

Oct 05, 2020

Innocent Spouse Relief

Don’t file Form 8379 if you are claiming
innocent spouse relief. Instead, file Form
8857. Generally, both spouses are
responsible for paying the full amount of
tax, interest, and penalties due on your
joint return. However, if you qualify for
innocent spouse relief, you may be
relieved of part or all of the joint tax
liability. You may qualify for relief from the
joint tax liability if any of the following
apply.
• There is an understatement of tax
because your spouse omitted income or
claimed false deductions or credits, and
you didn't know or have reason to know of
the understatement.
• There is an understatement of tax and
you are divorced, separated, or no longer
living with your spouse.
• Given all the facts and circumstances, it
wouldn't 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.
You must file Form 8379 within 3 years
from the due date of the original return
(including extensions) or within 2 years
from the date you paid the tax that was
later offset, whichever is later. Certain
circumstances described in section 6511
may extend this period.

How To File

You can file Form 8379 with your joint
return or amended joint return (Form
1040-X), or you can file it afterwards by
itself. File Form 8379 with Form 1040-X
only if you are amending your original
return to claim a joint refund.
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
Cat. No. 52888M

Forms 1099 showing federal income tax
withholding, to Form 8379. The
processing of Form 8379 may be delayed
if these forms are not attached, if the form
is incomplete when filed, or if you attach a
copy of your previously filed joint return.

Where To File

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

THEN mail
Form 8379...

with your joint return

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
1040-X) or other
subsequent return

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

* For Internal Revenue Service Center
mailing addresses, see your tax return
instructions or visit IRS.gov/Filing/WhereTo-File-Paper-Tax-Returns-With-OrWithout-a-Payment.

Taxpayer Assistance Centers are
not Internal Revenue Service
CAUTION Centers. You can't make an
appointment at an Internal Revenue
Service Center to file Form 8379.

!

Amending Your
Tax Return

If you file an amended joint return (Form
1040-X) to claim an additional refund and
you don't want your portion of the
overpayment to be applied (offset) against
your spouse's legally enforceable
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 3. Not all debts are subject to a tax
refund offset. To determine if a debt is
owed (other than federal tax), and whether
an offset will occur, contact the Bureau of
the Fiscal Service at 800-304-3107 (for
TTY/TDD help, call 866-297-0517).

IF you
live in...

THEN use...

Arizona or
Wisconsin

Rev. Rul. 2004-71,
available at:
IRS.gov/IRB/
2004-30_IRB#RR-2004-71.

California,
Idaho, or
Louisiana

Rev. Rul. 2004-72,
available at:
IRS.gov/IRB/
2004-30_IRB#RR-2004-72.

Nevada, New
Mexico, or
Washington

Rev. Rul. 2004-73,
available at:
IRS.gov/IRB/
2004-30_IRB#RR-2004-73.

Texas

Rev. Rul. 2004-74,
available at:
IRS.gov/IRB/
2004-30_IRB#RR-2004-74.

Filing Form 8379 when no

TIP past-due obligation exists will
delay your refund.

Line 5a. Community property states are
Arizona, California, Idaho, Louisiana,
Nevada, New Mexico, Texas,
Washington, and Wisconsin.
If you live in a community property state
that recognizes your marriage, special
rules will apply to the calculation of your
injured spouse refund. Enter the
community property state(s) where, at any
time during the year, you and your spouse
resided and intended to establish a
permanent home. For more information
about the factors used to determine
whether you are subject to community
property laws, see Pub. 555.
In community property states,
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
support, student loans, state
unemployment compensation debts, 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 guidance regarding the
amount of an overpayment from a joint
return that the IRS may offset against a
spouse's separate tax liability, see the
revenue ruling for your state next.

Line 5b. Check the “No” box on line 5b if
you meet all of the following conditions.
• You have a same-sex spouse whom
you legally married in a jurisdiction that
recognizes same-sex marriages.
• You resided during the tax year in a
community property state that did not
recognize same-sex marriages during the
tax year.
• The state's community property laws
did not apply to you during the tax year.
The special rules discussed earlier
under Line 5a don't apply to you.
Line 9. Refundable credits include the
following.
• American opportunity credit (2009 and
later years).
• Credit for federal tax paid on fuels.
• Refundable prior year minimum tax.
• Health coverage tax credit.
• Premium tax credit (2014 and later
years).
• Recovery rebate credit (2020).

Part II
Line 12. If you checked the “Yes” box,
enter the address and read the following
instructions.
• If the address change is permanent,
submit Form 8822, Change of Address,
with Form 8379. If your last return was a
joint return, your spouse must also sign
Form 8822 unless you, the injured spouse,
check the box on line 1 of Form 8822
indicating that you are establishing a
separate residence.
• If the address change is temporary,
don't submit Form 8822. However, the
temporary address change may delay
your injured spouse refund.

Part III

To properly determine the amount of tax
owed and overpayment due to each
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spouse, an allocation must be made as if
each spouse filed a separate tax return
instead of a joint 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.
If you live in a community property
state, follow the instructions below to
allocate your income, expenses, and
credits. The IRS will apply your state's
community property laws based on your
allocation if you checked the “Yes” box on
line 5b.
The IRS will figure the amount of any
refund due the injured spouse.
If a deduction or credit would not be
allowed had you filed a separate return,
use the deduction or credit shown on your
joint return and allocate that amount
between you and your spouse. An
example of a deduction that is generally
not allowed on a separate return is the
student loan interest deduction. Examples
of credits not allowed on a separate return
are the child and dependent care credit
and the American opportunity credit. A
similar rule applies to income and
deductions (such as taxable social
security benefits and the IRA deduction)
that are subject to special limits on a
separate return. Use the income and
deductions shown on your joint return and
allocate them between you and your
spouse.
Line 13a. In column (a), include any
income shown on your joint return from
Form(s) W-2. This income will generally
be reported on the following lines.
• Form 1040EZ, line 1.
• Form 1040A, line 7.
• Form 1040 (before 2018), line 7.
• Form 1040 (2018), line 1.
• Form 1040 or 1040-SR (2019 or 2020),
line 1.
However, do not include any income
shown on these lines that was not from
Form(s) W-2.
In columns (b) and (c), enter only Form
W-2 income on this line. Enter the
separate income that each spouse
earned.
Line 13b. In column (a), include all other
income shown on your joint return. Identify
the type and amount. This income will
generally be reported on the following
lines.
• Form 1040EZ, lines 1–6.
• Form 1040A, lines 7–15.
• Form 1040 (before 2018), lines 7–22.

Instructions for Form 8379 (November 2020)

• Form 1040 (2018), lines 1–6 (includes
Schedule 1, lines 10–22).
• Form 1040 or 1040-SR (2019), lines 1–
7b (includes Schedule 1, lines 1–9).
• Form 1040 or 1040-SR (2020), lines 1–
9 (includes Schedule 1, lines 1–9).
However, do not include any income
shown on these lines from Form(s) W-2.
In columns (b) and (c), 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 14. In column (a), include any
adjustments shown on your joint return.
These adjustments will be reported on the
following lines.
• Form 1040EZ: No adjustments are
shown on Form 1040EZ. Enter -0-.
• Form 1040A, lines 16–21.
• Form 1040 (before 2018), lines 23–37.
• Form 1040 (2018): Schedule 1, lines
23–36.
• Form 1040 or 1040-SR (2019), line 8a
(includes Schedule 1, lines 10–22).
• Form 1040 or 1040-SR (2020), line 10c
(includes Schedule 1, lines 10–22).
In columns (b) and (c), allocate each
adjustment to the spouse who would have
claimed it if a separate return had been
filed. For example, allocate the IRA
deduction to the spouse who owns the
IRA and allocate the student loan interest
deduction to the spouse who is legally
obligated to make the interest payments. If
there are any adjustments that don't
belong exclusively to one spouse, allocate
them as you determine.
Line 15. In column (a), enter the standard
deduction (or itemized deductions) shown
on your joint return. These amounts will be
reported on the following lines.
• Form 1040EZ: Enter the amount from
line E of the worksheet on page 2. If you
didn't fill out the worksheet, include the
standard deduction shown under the
worksheet.
• Form 1040A, line 24.
• Form 1040 (before 2018), line 40.
• Form 1040 (2018), line 8.
• Form 1040 or 1040-SR (2019), line 9.
• Form 1040 or 1040-SR (2020), line 12.
If you used the standard deduction.
In columns (b) and (c), include one-half of
your basic standard deduction.
Your basic standard deduction is
generally as follows.

Basic Standard Deduction
2015
2016
2017

$12,600
$12,600
$12,700

2018
2019
2020

$24,000
$24,400
$24,800

standard deduction is the amount on
line 4c of the standard deduction
worksheet, found in the instructions for
Form 1040A, 1040 or 1040-SR, or the
amount on line E of the worksheet on
page 2 of Form 1040EZ. If you checked
any boxes for age or blindness on your
joint return, 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 (the
injured spouse) on your
joint return . . . . . . . . . . .
2. Enter the additional standard
deduction for the year as
shown below . . . . . . . . . .
2015 $1,250 2018 $1,300
2016 $1,250 2019 $1,300
2017 $1,250 2020 $1,300
3. Multiply line 2 by line 1. Include
this amount on line 15, column
(b) . . . . . . . . . . . . . . . . .
4. Enter here the total number of
boxes checked for age or
blindness for your spouse on
your joint return . . . . . . . .
5. Multiply line 4 by line 2. Include
this amount on line 15, column
(c) . . . . . . . . . . . . . . . . .

If you itemize your deductions. In
columns (b) and (c), include each
spouse's separate deductions, such as
state and local income taxes. Allocate
other deductions as you determine.
Line 16. In column (a), enter the number
of exemptions shown on your joint return.
These amounts will be reported on the
following lines.
• Form 1040EZ: Enter the number of
unchecked boxes on line 5.
• Form 1040A, line 6d.
• Form 1040 (before 2018), line 6d.
• Form 1040 or 1040-SR (after 2017):
Because the personal exemption is not
available for 2018–2025, enter -0-.
In columns (b) and (c), allocate any
exemptions claimed on your joint return to
the spouse who would have claimed them
if separate returns had been filed. Enter
whole numbers only. For example, you
can’t allocate 3 exemptions by giving 1.5
exemptions to each spouse.
Line 17. In column (a), include any tax
credits (except the earned income credit)
shown on your joint return. These credits
will be reported on the following lines.

However, if someone could claim you or
your spouse as a dependent, your basic
Instructions for Form 8379 (November 2020)

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• Form 1040EZ: No tax credits (except
the earned income credit) are shown on
Form 1040EZ. Enter -0-.
• Form 1040A: Include any tax credits
(except the earned income credit)
reported in the “Tax, credits, and
payments” section of Form 1040A.
• Form 1040 (before 2018): Include any
tax credits (except the earned income
credit) reported in the “Tax and Credits” or
“Payments” section of Form 1040.
• Form 1040 (2018): Include any tax
credits (except the earned income credit)
reported on Form 1040, line 12a, or
Schedule 3 or 5 (Form 1040).
• Form 1040 or 1040-SR (2019): Include
any tax credits (except the earned income
credit) reported on Form 1040 or
1040-SR, line 13a, or Schedule 3 (Form
1040 or 1040-SR).
• Form 1040 or 1040-SR (2020): Include
any tax credits (except the earned income
credit) reported on Form 1040 or
1040-SR, line 19, or Schedule 3 (Form
1040).
In columns (b) and (c), allocate any
child tax credit, credit for other
dependents, child and dependent care
credit, and additional child tax credit to the
spouse who would have claimed the
qualifying child (or qualifying relative) as a
dependent if separate returns had been
filed.
For tax years prior to 2018, these
credits should be allocated to the spouse
who was allocated the qualifying child's
exemption on line 16.
Don't 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 interest in
the business. Allocate any other credits as
you determine.
Line 18. In column (a), include any other
taxes shown on your joint return. These
other taxes will be reported on the
following lines.
• Form 1040EZ, line 11.
• Form 1040A, line 29 or 38.
• Form 1040 (before 2018): Include any
amounts reported on line 46 or in the
“Other Taxes” section of Form 1040.
• Form 1040 (2018): Include any
repayment reported on Schedule 2 (Form
1040), line 46, or any taxes reported on
Schedule 4 (Form 1040).
• Form 1040 or 1040-SR (2019): Include
any repayment reported on Schedule 2
(Form 1040 or 1040-SR), line 2, or any
taxes reported in Part II of Schedule 2.
• Form 1040 or 1040-SR (2020): Include
any repayment reported on Schedule 2
(Form 1040), line 2, or any taxes reported
in Part II of Schedule 2.
In columns (b) and (c), allocate
self-employment tax to the spouse who
earned the self-employment income.
Allocate the excess advance premium tax

Line 19. In column (a), include any
federal income tax withheld shown on your
joint return. The tax withheld will be
reported on the following lines.
• Form 1040EZ, line 7.
• Form 1040A, line 40.
• Form 1040 (before 2018), lines 64 and
71.
• Form 1040 (2018), line 16, or Schedule
5 (Form 1040), line 72.
• Form 1040 or 1040-SR (2019), line 17,
or Schedule 3 (Form 1040 or 1040-SR),
line 11.
• Form 1040 or 1040-SR (2020), line 25d,
or Schedule 3 (Form 1040), line 10.
In columns (b) and (c), 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 railroad retirement
(RRTA) tax withheld and any Additional
Medicare Tax withholding from Form
8959, line 24, attributed to each spouse.
Line 20. In column (a), include any
payments shown on your joint return.
These payments will be reported on the
following lines.
• Form 1040EZ, line 7, or any “Form
4868” amount included on line 9.
• Form 1040A, line 41, or any “Form
4868” or “Excess SST” amounts included
on line 46.
• Form 1040 (before 2018), line 65 or 70.
• Form 1040 (2018): Schedule 5 (Form
1040), line 66 or 71.
• Form 1040 or 1040-SR (2019):
Schedule 3 (Form 1040 or 1040-SR),
line 8 or 10.

• Form 1040 or 1040-SR (2020), line 26,
or Schedule 3 (Form 1040), line 9.
In columns (b) and (c), you can allocate
joint estimated tax payments in any way
you choose as long as both you and your
spouse agree. If you can't agree, the
estimated tax payments will be allocated
according to the following formula:
.

credit repayment and the individual
responsibility payment for healthcare in
any way you choose. Allocate the Net
Investment Income Tax (Form 8960)
consistently with the allocation used for
net investment income on line 13b.

Each spouse's
separate tax liability
Estimated tax
×
Both separate tax
payments
liabilities

Allocate each spouse's separate
estimated tax payments to the spouse
who made them.
Daytime phone number. Providing your
daytime phone number may help speed
the processing of Form 8379. We may
have questions about items on it. If you
answer our questions over the phone, we
may be able to continue processing Form
8379 without mailing you a letter.

How To Avoid
Common Mistakes

Mistakes may delay your refund or result
in notices being sent to you.
• If you file Form 8379 separately, don't
include a copy of your joint return. This will
prevent delays in processing your
allocation. Make sure to enclose copies of
all Forms W-2 and W-2G for both
spouses, and any Forms 1099 showing
income tax withheld.
• If you file Form 8379 with your joint
return or amended joint return, enter
“Injured Spouse” in the upper left corner of
page 1 of your joint return.
• The number of allocated dependents or
exemptions must be entered in whole
numbers. Don’t use fractions.
• Items of income, expenses, credits, and
deductions must be allocated to the

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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 support, state unemployment
compensation debts, or other federal
nontax debt, such as a student loan).
Paperwork Reduction Act Notice. We
ask for the information on this form to carry
out the Internal Revenue laws of the
United States. You are required to give us
the information. We need it to ensure that
you are complying with these laws and to
allow us to figure and collect the right
amount of tax.
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 section 6103.
The average time and expense
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.

Instructions for Form 8379 (November 2020)