[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-303084-105":3,"detail-sidebar-cat-1-en-105":81,"doc-detail-303084-en":127},{"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":74,"head_meta":76,"extra_data":78,"updated_unix":80},105,"en","instructions-for-form-8379-injured-spouse-allocation-rev-november-2024","Instructions for Form 8379 - Injured Spouse Allocation - (Rev. November 2024)","","Instructions explain how to file IRS Form 8379 for an injured spouse seeking refund of a portion of a joint overpayment when that overpayment was or is expected to be offset against the other spouse’s legally enforceable past-due federal or certain state obligations. Coverage includes which revision to use, criteria for being an injured spouse, when and where to file, attachment requirements, filing options, and expected processing timelines, plus reminders about innocent spouse relief and QBI allocation.",{"@graph":14,"@context":73},[15,34,56],{"@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/instructions-for-form-8379-injured-spouse-allocation-rev-november-2024/303084/",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/instructions-for-form-8379-injured-spouse-allocation-rev-november-2024/303084.png","ImageObject",442,249,{"name":42,"@type":43},"Aldword","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-03","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",6,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"What is the purpose of Form 8379?","Question",{"text":63,"@type":64},"Form 8379 is filed by the injured spouse on a jointly filed tax return when the joint overpayment was (or is expected to be) applied to a past-due obligation of the other spouse. It helps the injured spouse recover their share of the joint refund.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"Which revision of Form 8379 and its instructions should be used?",{"text":68,"@type":64},"Use the November 2023 revision for tax years beginning in 2023 or later, until a later revision is issued. Use the November 2024 revision of the Instructions for Form 8379 for tax years beginning in 2024 or later, until a later revision is issued.",{"name":70,"@type":61,"acceptedAnswer":71},"When must Form 8379 be filed?",{"text":72,"@type":64},"File Form 8379 when you become aware that all or part of your share of an overpayment was (or is expected to be) applied against your spouse’s legally enforceable past-due obligations. Generally, you must file 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.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},303084,1790368902,{"code":4,"msg":82,"data":83},"success",[84,89,94,99,104,109,113,118,123],{"id":85,"doc_module":22,"doc_module_name":25,"category_name":86,"show_sort_weight":87,"slug":88},11,"Presentations",90,"presentations",{"id":90,"doc_module":22,"doc_module_name":25,"category_name":91,"show_sort_weight":92,"slug":93},12,"Resumes",80,"resumes",{"id":95,"doc_module":22,"doc_module_name":25,"category_name":96,"show_sort_weight":97,"slug":98},14,"Invoices",70,"invoices",{"id":100,"doc_module":22,"doc_module_name":25,"category_name":101,"show_sort_weight":102,"slug":103},15,"Posters",60,"posters",{"id":105,"doc_module":22,"doc_module_name":25,"category_name":106,"show_sort_weight":107,"slug":108},16,"Social Media",50,"social-media",{"id":110,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":111,"slug":112},17,40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":115,"show_sort_weight":116,"slug":117},18,"Letters",30,"letters",{"id":119,"doc_module":22,"doc_module_name":25,"category_name":120,"show_sort_weight":121,"slug":122},21,"Paper Templates",5,"papers-templates",{"id":124,"doc_module":22,"doc_module_name":25,"category_name":125,"show_sort_weight":4,"slug":126},158,"General","general-158",{"code":4,"msg":82,"data":128},{"doc_id":79,"user_id":129,"nickname":42,"user_avatar":130,"doc_module":22,"category_id":110,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":121,"language":136,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":12,"update_tm":140,"read_time":26},2336478940917,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","Instructions for Form 8379  \n(Rev. November 2024)  \nInjured Spouse Allocation  \nDepartment of the Treasury  \nInternal Revenue Service  \n(For use with the November 2023 revision of Form 8379)   \nSection references are to the Internal Revenue Code unless otherwise noted.  \nFuture Developments  \nFor the latest information about developments related to Form 8379 and its instructions, such as legislation enacted after they were published, [go to](go to IRS.gov/)[ ](go to IRS.gov/)[IRS.gov/](go to IRS.gov/)[ ](go to IRS.gov/)[Form8379](Form8379.)[.](Form8379.)  \nReminder  \nIf 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.  \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 their share of the joint refund.  \nWhich Revision To Use  \nUse the November 2023 revision of Form 8379 for tax years beginning in 2023 or later, until a later revision is issued. Use this November 2024 revision of the Instructions for Form 8379 for tax years beginning in 2024 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](IRS.gov/Form8379) .  \nAre You an Injured Spouse?  \nYou 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.  \nA 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.  \n[Go to](Go to IRS.gov/TaxTopics/tc203 and)[ ](Go to IRS.gov/TaxTopics/tc203 and)[IRS.gov/TaxTopics/tc203](Go to IRS.gov/TaxTopics/tc203 and)[ and](Go to IRS.gov/TaxTopics/tc203 and)[ ](Go to IRS.gov/TaxTopics/tc203 and)[Fiscal.Treasury.gov](Fiscal.Treasury.gov) for more information about refund offsets and debts.  \nComplete Part I to determine if you are an injured spouse.  \nTIP  \nInnocent Spouse Relief  \nDon’t file Form 8379 if you are claiming innocent spouse relief. Instead, file Form 8857. Generally, both spouses are 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.  \n• 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.  \n• There is an understatement of tax and you are divorced, separated, or no longer living with your spouse.  \n• Given all the facts and circumstances, it wouldn't be fair to hold you liable for the tax.  \nSee Pub. 971 for more details.  \nWhen To File  \nFile 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.  \nYou 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","cbCaifewl7qBxC6x","https://ap.wps.com/l/cbCaifewl7qBxC6x","pdf",166970,"English","# Future Developments\n# Reminder\n# General Instructions\n## Purpose of Form\n## Which Revision To Use\n## Are You an Injured Spouse?\n## When To File\n## How To File\n## Time Needed To Process Form 8379\n## Where To File","[{\"question\":\"What is the purpose of Form 8379?\",\"answer\":\"Form 8379 is filed by the injured spouse on a jointly filed tax return when the joint overpayment was (or is expected to be) applied to a past-due obligation of the other spouse. It helps the injured spouse recover their share of the joint refund.\"},{\"question\":\"Which revision of Form 8379 and its instructions should be used?\",\"answer\":\"Use the November 2023 revision for tax years beginning in 2023 or later, until a later revision is issued. Use the November 2024 revision of the Instructions for Form 8379 for tax years beginning in 2024 or later, until a later revision is issued.\"},{\"question\":\"When must Form 8379 be filed?\",\"answer\":\"File Form 8379 when you become aware that all or part of your share of an overpayment was (or is expected to be) applied against your spouse’s legally enforceable past-due obligations. Generally, you must file 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.\"}]","Instructions for Form 8379 - Injured Spouse Allocation - (Rev. November 2024) | PDF",1789799915]