Instructions For Form 8379 - Injured Spouse Allocation

Instructions for Form 8379

Department of the Treasury

Internal Revenue Service

(Rev. November 2016)

Injured Spouse Allocation

How To File

did not know or have reason to know of the

Section references are to the Internal Revenue Code

unless otherwise noted.

understatement.

You can file Form 8379 with your joint tax

There is an understatement of tax and you

General Instructions

return or amended joint tax return (Form

are divorced, separated, or no longer living

1040X), or you can file it afterwards by itself.

with your spouse.

File Form 8379 with Form 1040X only if you

Future Developments

Given all the facts and circumstances, it

are amending your original return to claim a

would not be fair to hold you liable for the tax.

joint refund.

For the latest information about

See Pub. 971 for more details.

developments related to Form 8379 and its

If you file Form 8379 with your joint return,

instructions, such as legislation enacted after

Where To File

attach it to your return in the order of the

they were published, go to

attachment sequence number (located in the

See the chart below to determine where to

form8379.

upper right corner of the tax form). Enter

file your Form 8379.

“Injured Spouse” in the upper left corner of

Purpose of Form

page 1 of the joint return.

IF you file

THEN mail

Form 8379 is filed by one spouse (the injured

Form 8379. . .

If you file Form 8379 separately, please

spouse) on a jointly filed tax return when the

be sure to attach a copy of all Forms W-2

joint overpayment was (or is expected to be)

with your joint return and your joint

and W-2G for both spouses, and any Forms

applied (offset) to a past-due obligation of

return to the

1099 showing federal income tax

the other spouse. By filing Form 8379, the

Internal Revenue

withholding, to Form 8379. The processing

injured spouse may be able to get back his

Service Center for

of Form 8379 may be delayed if these forms

or her share of the joint refund.

the area where you

are not attached, if the form is incomplete

Are You an

live.*

when filed, or if you attach a copy of your

joint tax return.

Injured Spouse?

by itself after you

to the same Internal

filed your original

Revenue Service

Amending Your

You may be an injured spouse if you file a

joint return on paper

Center where you

joint tax return and all or part of your portion

Tax Return

filed your original

of the overpayment was, or is expected to

return.*

If you file an amended joint tax return (Form

be, applied (offset) to your spouse's legally

1040X) to claim an additional refund and you

enforceable past-due federal tax, state

by itself after you

to the Internal

do not want your portion of the overpayment

income tax, state unemployment

filed your original

Revenue Service

to be applied (offset) against your spouse's

compensation debts, child or spousal

joint return

Center for the area

legally enforceable past-due obligation(s),

support, or a federal nontax debt, such as a

electronically

where you live.*

then you will need to complete and attach

student loan.

another Form 8379 to allocate the additional

with an amended

to the Internal

A Notice of Offset for federal tax debts is

refund.

return (Form 1040X)

Revenue Service

issued by the IRS. A Notice of Offset for

or other subsequent

Center for the area

Time Needed To Process

past-due state income tax, state

return

where you live.*

unemployment compensation debt, child or

Form 8379

spousal support, or federal nontax debts

*For Internal Revenue Service Center

(such as a student loan) is issued by the U.S.

Generally, if you file Form 8379 with a joint

mailing addresses, see your tax return

Treasury Department's Bureau of the Fiscal

return on paper, the time needed to process

instructions or visit

uac/

Service.

it is about 14 weeks (11 weeks if filed

where-to-file-paper-tax-returns-with-or-

electronically). If you file Form 8379 by itself

Visit

taxtopics/

without-a-payment.

after a joint return has been processed, the

tc203.html

and

TIP

time needed is about 8 weeks.

, for more

information about refund offsets and debts.

Specific Instructions

When To File

Complete Part I to determine if you are an

File Form 8379 when you become aware that

Part I

injured spouse.

all or part of your share of an overpayment

was, or is expected to be, applied (offset)

Innocent Spouse Relief

Line 3. Not all debts are subject to a tax

against your spouse's legally enforceable

refund offset. To determine if a debt is owed

Do not file Form 8379 if you are claiming

past-due obligations. You must file Form

(other than federal tax), and whether an

innocent spouse relief. Instead, file Form

8379 for each year you meet this condition

offset will occur, contact the Fiscal Service at

8857. Generally, both spouses are

and want your portion of any offset refunded.

1-800-304-3107 (for TTY/TDD help, call

responsible for paying the full amount of tax,

1-866-297-0517).

You must file Form 8379 within 3 years

interest, and penalties due on your joint

from the due date of the original return

return. However, if you qualify for innocent

Filing Form 8379 when no past-due

(including extensions) or within 2 years from

spouse relief, you may be relieved of part or

obligation exists will delay your

TIP

the date that you paid the tax that was later

all of the joint liability. You may qualify for

refund.

offset, whichever is later. Certain

relief from the joint tax liability if any of the

circumstances under Code section 6511

following apply.

Line 5a. The community property states are

may extend this period.

There is an understatement of tax

Arizona, California, Idaho, Louisiana,

because your spouse omitted income or

Nevada, New Mexico, Texas, Washington,

claimed false deductions or credits, and you

and Wisconsin.

Nov 21, 2016

Cat. No. 52888M

Instructions For Form 8379 - Injured Spouse Allocation - 2016

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