[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-303089-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-303089-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","form-8379-injured-spouse-allocation-tax-form-instructions","Form 8379 - Injured Spouse Allocation - Tax form instructions","","Form 8379 is used by an injured spouse to request their share of a joint refund when the joint overpayment is applied (offset) to the other spouse’s past-due legally enforceable obligations. The form collects joint-return spouse identification details, tax year, address information, whether filing is requested only in the injured spouse’s name after divorce/separation, and whether the home was in a community property state. It also provides an allocation table for multiple item categories, plus signature and preparer sections.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/form-8379-injured-spouse-allocation-tax-form-instructions/303089/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/form-8379-injured-spouse-allocation-tax-form-instructions/303089.png","ImageObject",442,249,{"name":42,"@type":43},"Ben ","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-05","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":33},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"What is Form 8379 used for?","Question",{"text":62,"@type":63},"Form 8379 is filed by an injured spouse on a jointly filed tax return when the joint overpayment is applied (offset) to the other spouse’s past-due obligations. It helps the injured spouse receive their share of the joint refund.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"Who qualifies as an injured spouse for filing Form 8379?",{"text":67,"@type":63},"You may qualify if you file a joint return and your share of the overpayment was, or is expected to be, applied to the spouse’s legally enforceable past-due federal tax, state income tax, child or spousal support, or certain federal nontax debts. You must also meet the conditions about not being legally obligated, reporting income, and making/reporting payments or refundable credits.",{"name":69,"@type":60,"acceptedAnswer":70},"When should Form 8379 be filed, and what if innocent spouse relief applies?",{"text":71,"@type":63},"File Form 8379 when you become aware that your share of the overpayment was, or is expected to be, offset against your spouse’s past-due obligations, and for each year you want the offset refunded. Do not file Form 8379 if you are claiming innocent spouse relief; file Form 8857 instead.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},303089,1790313196,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,112,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":110,"slug":111},17,40,"forms",{"id":113,"doc_module":22,"doc_module_name":25,"category_name":114,"show_sort_weight":115,"slug":116},18,"Letters",30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":109,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":33,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":30,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":139,"read_time":22},2336478951081,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","Form 8379 (Rev. January 2006) Department of the Treasury Internal Revenue Service  \nInjured Spouse Allocation  \n􀀁 See instructions.  \nOMB No. 1545-0074  \nAttachment  \nSequence No. 104  \nInformation About the Joint Tax Return for Which This Form Is Filed  \nPart I  \n1 Enter the following information exactly as it is shown on the tax return for which you are filing this form.  \nThe spouse’s name and social security number shown first on that tax return must also be shown first below.  \n\n| First name, initial, and last name shown first on the return | Social security number shown first\u003Cbr>| If Injured Spouse, check here 􀀁\u003Cbr>|  |  |\n| --- | --- | --- | --- | --- |\n| First name, initial, and last name shown second on the return | Social security number shown second\u003Cbr>| If Injured Spouse, check here 􀀁 | |  |\n\nNote. If you are filing Form 8379 with your tax return, skip to line 5.  \n2 Enter the tax year for which you are filing this form (for example, 2004) 􀀁    \n3  Current home address City State ZIP code  \n4 Is the address on your joint return different from the address shown above?   Yes  No  \n5 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    \n6 Was your main home in a community property state (Arizona, California, Idaho, Louisiana, Nevada, New  \nMexico, Texas, Washington, or Wisconsin) at any time during the year entered on line 2?   Yes  No If “Yes,” which community property state(s)?    \n 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)  \n\n| Allocated Items | (a) Amount shown on joint return | (b) Allocated to\u003Cbr>injured spouse | (c) Allocated to\u003Cbr>other spouse |\n| --- | --- | --- | --- |\n| 7 Income: a. Wages |  |  |  |\n| b. All other income |  |  |  |\n| 8 Adjustments to income |  |  |  |\n| 9 Standard deduction or Itemized deductions |  |  |  |\n| 10 Number of exemptions |  |  |  |\n| 11 Credits (do not include any earned income credit) |  |  |  |\n| 12 Other taxes |  |  |  |\n| 13 Federal income tax withheld |  |  |  |\n| 14 Payments |  |  |  |\n\n 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.  \n\n| Keep a copy of\u003Cbr>this form for\u003Cbr>your records | Injured spouse’s signature |  |  |  | Date |  | Phone number (optional)( ) |  |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- |\n| Paid\u003Cbr>Preparer’s\u003Cbr>Use Only | Preparer’s\u003Cbr>signature | 􀀁 |  | Date | Check if\u003Cbr>self-employed | | Preparer’s SSN or PTIN |  |\n|  | Firm’s name (or yours\u003Cbr>if self-employed),\u003Cbr>address, and ZIP code |  | 􀀁 |  |  | EIN |  |  |\n|  |  |  |  |  |  | Phone no. ( ) |  |  |\n\nFor Privacy Act and Paperwork Reduction Act Notice, see page 3. Cat. No. 62474Q Form 8379 (Rev. 1-2006)  \nGeneral Instructions Purpose of Form  \nForm 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.  \nAre You an Injured Spouse?  \nYou 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.  \nYou should complete and file Form 8379 if all three of the following apply and","cbCaictvB5sKzTtX","https://ap.wps.com/l/cbCaictvB5sKzTtX","pdf",86042,"English","# Information About the Joint Tax Return for Which This Form Is Filed\n## Part I - Enter the required joint return information\n## Part II - Allocation between spouses of items on the joint tax return\n## Part III - Signature requirements\n# General Instructions - Purpose and eligibility\n## Are you an injured spouse?\n## Innocent spouse relief (when not to file)\n## When to file\n## Where to file","[{\"question\":\"What is Form 8379 used for?\",\"answer\":\"Form 8379 is filed by an injured spouse on a jointly filed tax return when the joint overpayment is applied (offset) to the other spouse’s past-due obligations. It helps the injured spouse receive their share of the joint refund.\"},{\"question\":\"Who qualifies as an injured spouse for filing Form 8379?\",\"answer\":\"You may qualify if you file a joint return and your share of the overpayment was, or is expected to be, applied to the spouse’s legally enforceable past-due federal tax, state income tax, child or spousal support, or certain federal nontax debts. You must also meet the conditions about not being legally obligated, reporting income, and making/reporting payments or refundable credits.\"},{\"question\":\"When should Form 8379 be filed, and what if innocent spouse relief applies?\",\"answer\":\"File Form 8379 when you become aware that your share of the overpayment was, or is expected to be, offset against your spouse’s past-due obligations, and for each year you want the offset refunded. Do not file Form 8379 if you are claiming innocent spouse relief; file Form 8857 instead.\"}]","Form 8379 - Injured Spouse Allocation - Tax form instructions | PDF",1789799927]