Instructions For Form 8379 - Injured Spouse Allocation - 2016 Page 3
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1
2
3
4employee business expenses. Allocate other
Line 19. Enter federal income tax withheld
1. Enter here the total number of
deductions as you determine.
from each spouse's income as shown on
boxes checked for age or
Forms W-2, W-2G, and 1099. Be sure to
Line 16. Allocate the exemptions claimed
blindness for yourself at the
attach copies of these forms to your tax
on the joint return to the spouse who would
top of page 2 of Form 1040 or
return or to Form 8379 if you are filing it by
have claimed them if separate returns had
1040A
itself. Also include on this line any excess
been filed. Enter whole numbers only. For
2. Enter the additional standard
social security or tier 1 Railroad Retirement
example, you cannot allocate 3 exemptions
deduction for the year as
(RRTA) tax withheld and any Additional
by giving 1.5 exemptions to each spouse.
shown below
Medicare Tax withholding from Form 8959,
. . . . . . . . . .
Line 17. Allocate any child tax credit, child
line 24, attributed to each spouse.
2012
$1,150 2015
$1,250
and dependent care credit, and additional
2013
$1,200 2016
$1,250
Line 20. You can allocate joint estimated
child tax credit to the spouse who was
2014
$1,200 2017
$1,250
tax payments in any way you choose as long
allocated the qualifying child's exemption. Do
as both you and your spouse agree. If you
3. Multiply line 2 by line 1. Include
not include any earned income credit here;
cannot agree, the estimated tax payments
the IRS will allocate it based on each
this amount on line 15, column
will be allocated according to the following
spouse's income. Allocate business credits
(b)
. . . . . . . . . . . . . . . . .
formula:
based on each spouse's interest in the
4. Enter here the total number of
business. Allocate any other credits as you
boxes checked for age or
determine.
Each spouse's
blindness for your spouse at
separate tax liability
Estimated tax
Line 18. Allocate self-employment tax to the
the top of page 2 of Form 1040
×
Both separate tax
payments
spouse who earned the self-employment
or 1040A
. . . . . . . . . . . . .
income. Allocate the excess advance
liabilities
5. Multiply line 4 by line 2. Include
premium tax credit repayment and the
this amount on line 15, column
individual responsibility payment for health
(c)
. . . . . . . . . . . . . . . . .
care in any way you choose. Allocate the Net
Allocate each spouse's separate
Investment Income Tax (Form 8960)
estimated tax payments to the spouse who
made them.
consistently with the allocation used for net
If you itemize your deductions, enter each
investment income on line 13b.
spouse's separate deductions, such as
Where Do I Find The Information To Complete Part III?
Line on Form 8379
Where To Find the Information on Your Tax Return
13a. Income reported
This is the income shown on Form W-2 that you reported on line 7 of Form 1040 or 1040A or on line 1
on Form W-2
of Form 1040EZ.
13b. All other income
This is the income you reported in the “Income” section of your tax return (other than the income you
entered on line 13a above).
14. Adjustments to income
On Forms 1040 and 1040A, these are the amounts you entered on page 1 in the “Adjusted Gross
Income” section. There are no adjustments to income on Form 1040EZ.
15. Standard deduction or
On Form 1040, this is the amount you entered on line 40.
itemized deductions
On Form 1040A, this is the amount you entered on line 24.
On Form 1040EZ, this is the amount you entered on line E of the worksheet on page 2. If you did not
fill out the worksheet, the standard deduction is shown under the worksheet.
16. Number of exemptions
On Form 1040 or 1040A, this is the number you entered in box 6d.
On Form 1040EZ, this is the number of unchecked boxes on line 5.
17. Credits
On Form 1040, these are the tax credits (except the earned income credit) in the “Tax and Credits”
and “Payments” sections on page 2.
On Form 1040A, these are the tax credits (except the earned income credit) in the “Tax, credits, and
payments” section on page 2.
Do not enter the earned income credit from Form 1040EZ on this line.
18. Other taxes
On Form 1040, these are the excess advance premium tax credit repayment you entered on line 46
and the taxes in the “Other Taxes” section on page 2.
On Form 1040A, these are the excess advance premium tax credit repayment you entered on line 29
and the individual responsibility payment for health care you entered on line 38.
On Form 1040EZ, this is the individual responsibility payment for health care you entered on line 11.
19. Federal income tax withheld
This is the amount you entered on the “Federal income tax withheld” line (on page 2 of Forms 1040
and 1040A; on page 1 of Form 1040EZ). Also include any excess social security and tier 1 RRTA tax
withheld.
20. Payments
These are on the lines of your return where you entered estimated tax payments, the amount applied
from your previous year's tax return, and amounts you paid with an extension to file (Form 2350 or
Form 4868).
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