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The instructions define eligibility, describe required tax-year questions, and guide completion of allocation lines, including reporting names, identification numbers, addresses, signatures, and payment-related amounts.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/dc-8379-injured-spouse-allocation-instructions/303086/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/dc-8379-injured-spouse-allocation-instructions/303086.png","ImageObject",442,249,{"name":88,"@type":89},"Mary Man","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-05","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",6,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"What is the purpose of DC-8379 Injured Spouse Allocation?","Question",{"text":109,"@type":110},"DC-8379 is filed to recover an injured spouse/registered domestic partner’s share of a joint refund when a joint overpayment is applied to the other spouse’s past-due obligations.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"When should you stop and not file DC-8379?",{"text":114,"@type":110},"Do not file if the answers indicate you are not an injured spouse, such as when the DC use of the joint overpayment does not apply to the specified legally enforceable past-due debts, or when you did not meet the required obligation/payment conditions.",{"name":116,"@type":107,"acceptedAnswer":117},"What information must be provided on the form?",{"text":118,"@type":110},"Provide the spouse names and taxpayer identification numbers from the joint tax return first, plus mailing address details, complete Part I questions for the tax year, and fill in Part II allocation amounts for the specified lines. Include signatures, date, and preparer details if applicable.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},303086,1790491147,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":79,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":73},7421720224475,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","Government of the District of Columbia  \nDC-8379 Injured Spouse Allocation  \n*008379010000* l  \n\n|  |  |  OFFICIAL USE ONLY Vendor ID\\# 0000  |  |  |  |\n| --- | --- | --- | --- | --- | --- |\n| Information About the Tax Return for Which This Form Is Filed |  |  |  |  |  |\n| Enter the following information exactly as it is shown on the tax return for which you are filing this form.\u003Cbr>The spouse’s name and taxpayer identification number shown first on that tax return must also be shown first below. |  |  |  |  |  |\n| First name, initial, and last name shown first on the return | Taxpayer identification number shown first |  |  | If Injured Spouse, check here ▶ | |\n| First name, initial, and last name shown second on the return | Taxpayer identification number shown second |  |  | If Injured Spouse, check here ▶ | |\n| Mailing address (number, street, and suite/apartment number if applicable) |  |  |  |  |  |\n| City | State |  | Zip Code +4 |  |  |\n|  Part I Should You File This Form? You must complete this part. |  |  |  |  |  |\n| 1 Enter the tax year for which you are filing this form.   Answer the following questions for that year.\u003Cbr>2 Did you (or will you) file a joint return or married/registered domestic partners filing separately on same return?\u003Cbr>Yes. Go to Line 3.\u003Cbr>No. Stop here. Do not file this form. You are not an injured spouse.\u003Cbr>3 Did (or will) DC use the joint overpayment to pay any of the following legally enforceable past-due debt(s) owed only by your spouse?\u003Cbr>* DC income tax * DC unemployment compensation * Child support *DC tickets and traffic penalties *federal income tax\u003Cbr>* federal student loans Yes. Go to Line 4.\u003Cbr>No. Stop here. Do not file this form. You are not an injured spouse.\u003Cbr>4 Are you legally obligated to pay this past-due amount?\u003Cbr> Yes. Stop here. Do not file this form. You are not an injured spouse.\u003Cbr> No.\u003Cbr>5 Did you make and report payments, such as DC income tax withholding or estimated tax payments? Yes. Skip Line 6 and go to Part II and complete the rest of this form.\u003Cbr>No. Go to Line 6.\u003Cbr>6 Did you have earned income, such as wages, salaries, or self-employment income?\u003Cbr>Yes. Go to Part II and complete the rest of the form.\u003Cbr>No. Stop here. Do not file this form. You are not an injured spouse.\u003Cbr>\u003Cbr>\u003Cbr>\u003Cbr>\u003Cbr>􀀧􀀦􀀐􀀛􀀖􀀚􀀜 (Rev.08-2020) |  |  |  |  |  |\n\nl l  \n􀀧􀀦􀀐􀀛􀀖􀀚􀀜􀀏 􀀳age 􀀕  \nEnter  \nEnter  \nyour  \nyour  \nlast name  \nTIN  \n\n|  |\n| --- |\n|  |\n\n*008379020000* l  \n\n|  |  |  |  |  |  |  |  |  |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |\n| Part II Allocation Between Spouses of Items on the Tax Return (See the separate DC Form 8379 instructions for Part II) . |  |  |  |  |  |  |  |  |  |  |  |  |  |\n| Allocated Items\u003Cbr>(Column (a) must equal columns (b) + (c)) |  |  | Fill in\u003Cbr>if loss | (a) Amount shown\u003Cbr>on joint return | Fill in\u003Cbr>if loss |  | (b) Allocated to\u003Cbr>injured spouse |  |  |  | Fill in\u003Cbr>if loss | (c) Allocated to\u003Cbr>other spouse |  |\n| 7 Federal adjusted gross income |  |  | | 􀀇 | |  | 􀀇 |  |  |  | | 􀀇 |  |\n| 8 Total additions to federal adjusted gross income |  |  |  | 􀀇 |  |  | 􀀇 |  |  |  |  | 􀀇 |  |\n| 􀀜 Add Line 7 and Line 8 |  |  | | 􀀇 | |  | 􀀇 |  |  |  | | 􀀇 |  |\n| 10 Total subtractions from federal adjusted gross income |  |  |  | 􀀇 |  |  | 􀀇 |  |  |  |  | 􀀇 |  |\n| 11 DC adjusted gross income (subtract Line 10 from Line 9 |  |  | | 􀀇 | |  | 􀀇 |  |  |  | | 􀀇 |  |\n| 12 Deduction amount |  |  |  | 􀀇 |  |  | 􀀇 |  |  |  |  | 􀀇 |  |\n| 13 􀀧􀀦 􀁗􀁄􀁛􀁄􀁅􀁏􀁈 􀁌􀁑􀁆􀁒􀁐􀁈 . 􀀶􀁘􀁅􀁗􀁕􀁄􀁆􀁗 􀀯􀁌􀁑􀁈 􀀔 2 􀁉􀁕􀁒􀁐 􀀯􀁌􀁑􀁈 􀀔 1 |  |  | | 􀀇 | |  | 􀀇 |  |  |  | | 􀀇 |  |\n| 1􀀗 Tax. If Line 19 is $100,000 or more , use Calculation I |  |  |  | 􀀇 |  |  | 􀀇 |  |  |  |  | 􀀇 |  |\n| Total refundable and􀀒or non-refundable\u003Cbr>15 c􀁕􀁈􀁇􀁌􀁗􀁖 excluding earned income |  |  |  | 􀀇 |  |  | 􀀇 |  |  |  |  | 􀀇 |  |\n| 16 DC estimated tax payments |  |  |  | 􀀇 |  |  | 􀀇 |  |  |  |  | 􀀇 |  |\n| 17 DC withholding tax paid |  |  |  | 􀀇 |  |  | 􀀇 |  |  |  |  | 􀀇 |  |\n| Pa","cbCaimuZXfhVnZhg","https://ap.wps.com/l/cbCaimuZXfhVnZhg","pdf",715712,"English","# Purpose of form\n# Are you an injured spouse?\n# Part I: Should you file this form?\n# Part II: Allocation between spouses of items on the tax return\n# Signature and preparer information","[{\"question\":\"What is the purpose of DC-8379 Injured Spouse Allocation?\",\"answer\":\"DC-8379 is filed to recover an injured spouse/registered domestic partner’s share of a joint refund when a joint overpayment is applied to the other spouse’s past-due obligations.\"},{\"question\":\"When should you stop and not file DC-8379?\",\"answer\":\"Do not file if the answers indicate you are not an injured spouse, such as when the DC use of the joint overpayment does not apply to the specified legally enforceable past-due debts, or when you did not meet the required obligation/payment conditions.\"},{\"question\":\"What information must be provided on the form?\",\"answer\":\"Provide the spouse names and taxpayer identification numbers from the joint tax return first, plus mailing address details, complete Part I questions for the tax year, and fill in Part II allocation amounts for the specified lines. Include signatures, date, and preparer details if applicable.\"}]","DC-8379 Injured Spouse Allocation - Instructions | PDF",1789799918]