[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-303085-105":3,"detail-sidebar-cat-1-en-105":84,"doc-detail-303085-en":130},{"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":77,"head_meta":79,"extra_data":81,"updated_unix":83},105,"en","form-8379-injured-spouse-allocation","Form 8379 - Injured Spouse Allocation","","Form 8379 (Rev. November 2023) is used to request an allocation of a joint tax overpayment to an injured spouse. The form guides filers through determining whether a joint return was filed, whether the IRS used the joint overpayment to pay certain past-due debts, and whether the filer is legally obligated to pay those amounts. It also covers residency in community property states, types of payments and credits claimed, required joint return spouse information, refund issuance preferences, allocation of items between spouses, and signature and paid preparer fields.",{"@graph":14,"@context":76},[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/letters/","Letters",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/form-8379-injured-spouse-allocation/303085/",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/303085.png","ImageObject",442,249,{"name":42,"@type":43},"Fez","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-02","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":33},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68,72],{"name":59,"@type":60,"acceptedAnswer":61},"When should you file Form 8379?","Question",{"text":62,"@type":63},"You must complete Part I to decide eligibility. If you are not an injured spouse based on the questions in Part I, you stop and do not file this form.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"What past-due debts can the IRS use a joint overpayment to pay?",{"text":67,"@type":63},"The form lists legally enforceable past-due debts, including federal tax, state income tax, state unemployment compensation, child support, spousal support, and federal nontax debt such as a student loan.",{"name":69,"@type":60,"acceptedAnswer":70},"How are amounts allocated between spouses on the joint return?",{"text":71,"@type":63},"Part III provides columns for the amount shown on the joint return, the portion allocated to the injured spouse, and the portion allocated to the other spouse, with the requirement that column (a) equals columns (b) + (c).",{"name":73,"@type":60,"acceptedAnswer":74},"What information and actions are required for the signature section?",{"text":75,"@type":63},"Part IV includes a perjury declaration, requires the injured spouse's signature when filing by itself, and includes preparer information fields such as name, signature, date, phone number, PTIN, firm details, and EIN.","https://schema.org",{"og:url":32,"og:type":78,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":80,"canonical":32},"index,follow",{"doc_id":82,"site_id":7},303085,1790249964,{"code":4,"msg":85,"data":86},"success",[87,92,97,102,107,112,117,121,126],{"id":88,"doc_module":22,"doc_module_name":25,"category_name":89,"show_sort_weight":90,"slug":91},11,"Presentations",90,"presentations",{"id":93,"doc_module":22,"doc_module_name":25,"category_name":94,"show_sort_weight":95,"slug":96},12,"Resumes",80,"resumes",{"id":98,"doc_module":22,"doc_module_name":25,"category_name":99,"show_sort_weight":100,"slug":101},14,"Invoices",70,"invoices",{"id":103,"doc_module":22,"doc_module_name":25,"category_name":104,"show_sort_weight":105,"slug":106},15,"Posters",60,"posters",{"id":108,"doc_module":22,"doc_module_name":25,"category_name":109,"show_sort_weight":110,"slug":111},16,"Social Media",50,"social-media",{"id":113,"doc_module":22,"doc_module_name":25,"category_name":114,"show_sort_weight":115,"slug":116},17,"Forms",40,"forms",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":119,"slug":120},18,30,"letters",{"id":122,"doc_module":22,"doc_module_name":25,"category_name":123,"show_sort_weight":124,"slug":125},21,"Paper Templates",5,"papers-templates",{"id":127,"doc_module":22,"doc_module_name":25,"category_name":128,"show_sort_weight":4,"slug":129},158,"General","general-158",{"code":4,"msg":85,"data":131},{"doc_id":82,"user_id":132,"nickname":42,"user_avatar":133,"doc_module":22,"category_id":118,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":33,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":26,"language":139,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":12,"update_tm":143,"read_time":22},2336478940794,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","| 8379  \u003Cbr>Fom  \u003Cbr>(Rev.November 2023)  \u003Cbr>Department of the Treasury  \u003Cbr>Internal Revenue Service   | Injured Spouse Allocation  \u003Cbr>Go to www.irs.gov/Form8379 for instructions and the latest information.   | OMB No.1545-0074   |\n| --- | --- | --- |\n|  |  | Attachment  \u003Cbr>Sequence No.104   |\n\nPart l  \nShould You File This Form?You must complete this part.  \n1 Enter the tax year for which you are filing this form      .Answer the following questions for that year.  \n2 Did you (or will you)file a joint return?  \n□ Yes.Go to line 3.  \n□No.Stop here.Do not file this form.You are not an injured spouse.  \n3 Did(or will)the IRS use the joint overpayment to pay any of the following legally enforceable past-due debt(s)owed only by yourspouse?See instructions.  \n·Federal tax ·State income tax ·State unemployment compensation ·Child support  \n·Spousal support ·Federal nontax debt (such as a student loan)  \n□ Yes.Go to line 4.  \n□No.Stop here.Do not file this form.You are not an injured spouse.  \nNote:If the past-due amount is for a federal tax liability owed by both you and your spouse,you may qualify for innocentspouse relief for the year to which the joint overpayment was (or will be)applied.See Innocent Spouse Relief in theinstructions.  \n4 Are you legally obligated to pay this past-due amount?  \n□ Yes.Stop here.Do not file this form.You are not an injured spouse.  \nNote:If the past-due amount is for a federal tax liability owed by both you and your spouse,you may qualify for innocentspouse relief for the year to which the joint overpayment was (or will be)applied.See Innocent Spouse Relief in theinstructions.  \n□No.Go to line 5.  \n5 Were you a resident of a community property state at any time during the tax year entered on line 1?See instructions.  \n□ Yes.Enter the name(s)of the community property state(s)                               \nSkip lines 6 through 9.Go to Part Il and complete the rest of this form.  \n□No.Go to line 6.  \n6 Did you make and report payments,such as federal income tax withholding or estimated tax payments?  \n□ Yes.Skip lines 7 through 9 and go to Part Il and complete the rest of this form.  \n□No.Go to line 7.  \n7 Did you have earned income,such as wages,salaries,or self-employment income?  \n□ Yes.Go to line 8.  \n□No.Skip line 8 and go to line 9.  \n8 Did (or will)you claim the earned income credit or additional child tax credit?  \n□ Yes.Skip line 9 and go to Part Il and complete the rest of this form.  \n□No.Go to line 9.  \n9 Did (or will)you claim a refundable tax credit?See instructions.  \n□ Yes.Go to Part Il and complete the rest of this form.  \n□No.Stop here.Do not file this form.You are not an injured spouse.  \n# Part I Information About the Joint Return for Which This Form Is Filed              \n\n10 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   | lf injured spouse,  \u003Cbr>check here   |\n| --- | --- | --- |\n|  |  |  |\n| First name,initial,and last name shown second on the return   | Social security number shown second   | lf injured spouse,  \u003Cbr>check here   |\n\n11 Check this box only if you want your refund issued in both names.Otherwise,separate refunds will be issued for each  \nspouse,if applicable.......  \n12 Do you want any injured spouse refund mailed to an address different from the one on your joint return?If\"Yes,\"enter the address.If a foreign address,see instructions.  \n  Number and street  \n                 City,town or post office,state,and ZIP code                    \nPage 2  \nFom 8379(Rev.11-2023)  \n# PartⅢ Allocation Between Spouses of ltems on the Joint Return.See the separate Form 8379 instructions for PartII!\n\n\n| Allocated Items  \u003Cbr>(Column(a)must equal columns (b)+(c))   | (a)Amount shown  \u003Cbr>on joint return   ","cbCairtdVEfI08wN","https://ap.wps.com/l/cbCairtdVEfI08wN","pdf",96599,"English","# Part I Information About the Joint Return for Which This Form Is Filed\n## Part l Should You File This Form?\n## Part II\n## Part III Allocation Between Spouses of Items on the Joint Return\n## Part IV Signature","[{\"question\":\"When should you file Form 8379?\",\"answer\":\"You must complete Part I to decide eligibility. If you are not an injured spouse based on the questions in Part I, you stop and do not file this form.\"},{\"question\":\"What past-due debts can the IRS use a joint overpayment to pay?\",\"answer\":\"The form lists legally enforceable past-due debts, including federal tax, state income tax, state unemployment compensation, child support, spousal support, and federal nontax debt such as a student loan.\"},{\"question\":\"How are amounts allocated between spouses on the joint return?\",\"answer\":\"Part III provides columns for the amount shown on the joint return, the portion allocated to the injured spouse, and the portion allocated to the other spouse, with the requirement that column (a) equals columns (b) + (c).\"},{\"question\":\"What information and actions are required for the signature section?\",\"answer\":\"Part IV includes a perjury declaration, requires the injured spouse's signature when filing by itself, and includes preparer information fields such as name, signature, date, phone number, PTIN, firm details, and EIN.\"}]","Form 8379 - Injured Spouse Allocation | PDF",1789799917]