Instructions for Form 8379 (2)

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Instructions for Form 8379

Department of the Treasury
Internal Revenue Service

(Rev. November 2023)
Injured Spouse Allocation

Section references are to the Internal Revenue Code
unless otherwise noted.

responsible for paying the full amount of tax, interest, and
penalties due related to 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.

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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.

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.

General Instructions

See Pub. 971 for more details.

When To File

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.

Which Revision To Use

Use the November 2023 revision of Form 8379 for tax
years beginning in 2023 or later, until a later revision is
issued. Use prior revisions of the form and instructions for
earlier tax years. All revisions are available at IRS.gov/
Form8379.

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.

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.

Go to IRS.gov/TaxTopics/tc203 and

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, if the form
is incomplete when filed, or if you attach a copy of your
previously filed joint return.

refund offsets and debts.

Time Needed To Process Form 8379

TIP Fiscal.Treasury.gov for more information about
Complete Part I to determine if you are an injured
spouse.

Innocent Spouse Relief

Don’t file Form 8379 if you are claiming innocent spouse
relief. Instead, file Form 8857. Generally, both spouses are
Nov 13, 2023

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. Processing errors can increase
the time needed to process your Form 8379. See How To
Avoid Common Mistakes, later.

Cat. No. 52888M

Where To File

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.

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.*

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with an amended return (Form to the Internal Revenue
1040-X) or other subsequent
Service Center for the area
return
where you live.*

IF you
live in...

* For Internal Revenue Service Center mailing addresses, see
your tax return instructions or go to IRS.gov/Filing/Where-toFile-Paper-Tax-Returns-With-or-Without-a-Payment.

Taxpayer Assistance Centers are not Internal
Revenue Service Centers. You can't make an
CAUTION 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.

Specific Instructions

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.

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.
• Premium tax credit (2014 and later years).

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).

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.

Filing Form 8379 when no past-due obligation
TIP exists will delay your refund.
Line 5. Community property states are Arizona,
California, Idaho, Louisiana, Nevada, New Mexico, Texas,
Washington, and Wisconsin.
If you live in a community property state, 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.

Foreign address. Enter the information in the following
order: number and street; city, province, county, or state;
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Instructions for Form 8379 (Rev. 11-2023)

and country. Follow the country's practice for entering the
postal code. Do not abbreviate the country name.

adjustments that don't belong exclusively to one spouse,
allocate them as you determine.

Part III

Line 15. In column (a), enter the standard deduction or
itemized deductions shown on your joint return. These
amounts will be reported on Form 1040 or 1040-SR,
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.

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 return. So, each spouse must allocate their
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 their separate return.

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Basic Standard Deduction

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.

2023
2024

However, if someone could claim you or your spouse as a
dependent, your basic standard deduction is the amount
on line 4c of the Standard Deduction Worksheet for
Dependents, found in the Instructions for Form 1040 (or
1040-SR). 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).

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 5.

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.

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 . . . . . . . . . . . . . . . .
$1,500
2023
2024
$1,550

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) . . . . . . . . . . . . . . . . . .

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 Form 1040 or 1040-SR, line 1a.
In columns (b) and (c), 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 Form 1040 or
1040-SR, lines 1b–9 (includes Schedule 1 (Form 1040),
lines 1–10).
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.

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 any nonrefundable tax
credits shown on your joint return. These credits are
reported on Form 1040 or 1040-SR, line 19, and in Part I
of Schedule 3 (Form 1040).
In columns (b) and (c), allocate any child tax credit,
credit for other dependents, child and dependent care
credit, and education credit solely based on a
dependent’s education expenses to the spouse who
would have claimed the qualifying child (or qualifying
relative) as a dependent if separate returns had been filed.
Allocate any other credits as you determine.

Line 14. In column (a), include any adjustments shown
on your joint return. These adjustments will be reported on
Form 1040 or 1040-SR, line 10 (includes Schedule 1
(Form 1040), lines 11–26).
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
Instructions for Form 8379 (Rev. 11-2023)

$27,700
$29,200

Line 17. In column (a), include any refundable tax credits
(except the earned income credit) shown on your joint
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return. These credits will be reported on Form 1040 or
1040-SR, lines 28 and 29, and in Part II of Schedule 3
(Form 1040).
In columns (b) and (c), allocate any additional child tax
credit and any education credit solely based on a
dependent’s education expenses to the spouse who
would have claimed the qualifying child (or qualifying
relative) as a dependent if separate returns had been filed.
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.

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.

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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.
• 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 support, state unemployment compensation debts,
or other federal nontax debt, such as a student loan).

Line 18. In column (a), include any other taxes shown on
your joint return. These other taxes will be reported on
Schedule 2 (Form 1040), line 2, and 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 credit
repayment in any way you determine. Allocate the Net
Investment Income Tax (Form 8960) consistently with the
allocation used for net investment income on line 13b.
Line 19. In column (a), include any federal income tax
withheld shown on your joint return. The tax withheld will
be reported on Form 1040 or 1040-SR, line 25d, and
Schedule 3 (Form 1040), line 11.
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.

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.

Line 20. In column (a), include any payments shown on
your joint return. These payments will be reported on Form
1040 or 1040-SR, line 26, and Schedule 3 (Form 1040),
line 10.
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.
.

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.

Each spouse's
separate tax liability
Both separate tax liabilities

×

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.

Estimated tax
payments

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Instructions for Form 8379 (Rev. 11-2023)