Injured Spouse Claim and Allocation - Form 8379 - Rev. March 1994 - Instructions

Sep 19, 2026

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IRS Form 8379 (Rev. March 1994) explains how an injured spouse can claim a share of an overpayment from a joint tax return when it is applied to a spouse’s past-due child or spousal support, or certain federal debts. The notice outlines eligibility requirements, processing time expectations, and mailing/attachment steps depending on whether the joint return has already been filed. It also provides Part I and Part II guidance for entering joint return information and allocating income, adjustments, deductions, exemptions, and credits between spouses.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

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Are You an Injured Spouse?

How Do I File Form 8379?

Part I Information About the Joint Tax Return for Which This Claim Is Filed

Filing instructions and required identification details

Address and refund payment preference

Community property state question

Part II Allocation of Items on the Joint Tax Return Between Spouses

Allocated items (income)

Adjustments to income

Standard deduction and itemized deductions

Number of exemptions

Credits

Form (Rev. March 1994) Department of the Treasury Internal Revenue Service Name(s) shown on return Injured Spouse Claim and Allocation OMB No. 1545-1210 Expires 02-28-97 Attachment Sequence No. 104 Your social security number 8379 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 so that we can process your claim. We need it to ensure that you are allocating items correctly and to allow us to figure the correct amount of your claim for refund. The time needed to complete and file this form will vary depending on individual circumstances. The estimated average times are: Recordkeeping, 13 min.; Learning about the law or the form, 5 min.; Preparing the form, 58 min.; Sending the form, 31 min. If you have comments concerning the accuracy of these time estimates or suggestions for making this form more simple, we would be happy to hear from you. You can write to both the Internal Revenue Service, Attention: Reports Clearance Officer, PC:FP, Washington, DC 20224; and the Office of Management and Budget, Paperwork Reduction Project (1545-1210), Washington, DC 20503. Do not send this form to either of these offices. Instead, see How Do I File Form 8379? below. Are You an Injured Spouse? You are an injured spouse if all or part of your share of the overpayment shown on your joint return was, or is expected to be, applied against your spouse’s past-due child or spousal support payments or certain Federal debts such as student loans. You may file Form 8379 to claim your part of the refund if all three of the following apply: 1. You are not required to pay the past-due amount. 2. You received and reported income (such as wages, taxable interest, etc.) on the joint return. 3. You made and reported payments, such as Federal income tax withheld from your wages or estimated tax payments, on the joint return. If all three of the above apply and you want your share of the overpayment shown on the joint return refunded to you, complete this form. The IRS will figure your part of the overpayment and send you any refund that is due. However, if you also owe past-due child support or a Federal agency debt, part or all of your share of the overpayment may be applied to that debt. Allow 6-8 weeks for the processing of this claim. How Do I File Form 8379? c If you have already filed the joint tax return, mail Form 8379 by itself to the same Internal Revenue Service Center where you filed the joint return. Include copies of all W-2 forms of both spouses and any Forms 1099-R showing income tax withheld. c If you haven’t filed the joint return, attach Form 8379 to your return when you file it. Write “Injured Spouse” in the upper left corner of the return. | Part I | Information About the Joint Tax Return for Which This Claim Is Filed | | --- | --- | 1 Enter the following information exactly as it is shown on the tax return for which you are filing this claim. The spouse’s name and social security number shown first on that tax return must also be shown first below. | First name, initial, and last name shown first on the return | Social security number shown first | If Injured Spouse, check here © | | | | --- | --- | --- | --- | --- | | First name, initial, and last name shown second on the return | Social security number shown second | If Injured Spouse, check here © | | | If you are filing Form 8379 with your tax return, skip to line 5. 2 Enter the tax year for which you are filing this claim © 19 3 Current home address City State ZIP code 4 Is the address on your joint return different from the address shown above? Yes No 5 Do you want the refund check to be payable to the injured spouse only? Yes No 6 Did you live in a community property state (Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin) at any time during the ta

FAQs

Who qualifies as an injured spouse under Form 8379?

You qualify if all or part of your share of the overpayment on your joint return is or is expected to be applied against your spouse’s past-due child or spousal support payments or certain federal debts. You must also meet the listed conditions regarding not owing the past-due amount, reporting income on the joint return, and reporting required payments.

How do I file Form 8379 if I already filed the joint tax return?

Mail Form 8379 by itself to the same IRS center where you filed the joint return. Include copies of W-2 forms for both spouses and any Forms 1099-R showing income tax withheld.

How does Form 8379 allocate items between spouses?

The form directs you to allocate separate income and adjustments to the spouse who earned or belongs to them, and to allocate joint items as you determine, while ensuring all income shown is allocated. It also provides allocation rules for standard deduction or itemized deductions, exemptions, and credits.

Sep 19, 2026

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