Instructions For Form 8379 - Injured Spouse Allocation

IF you

standard deduction on line 15, column (a).

Allocate each spouse’s separate

live in. . .

THEN use. . .

Allocate your basic standard deduction

estimated tax payments to the spouse who

(including any real estate taxes, new motor

made them.

Arizona or

Rev. Rul. 2004-71

vehicle taxes, or disaster loss) as explained

How To Avoid

Wisconsin

available at:

earlier. Your basic standard deduction is as

follows:

Common Mistakes

2004-30_IRB/ar10.html

2006 — $10,300; 2007 — $10,700;

2008 — $10,900; 2009 — $11,400;

Mistakes may delay your refund or result in

California,

Rev. Rul. 2004-72

2010 — $11,400; 2011 — $11,600.

notices being sent to you.

Idaho, or

available at:

•

If someone could claim you or your spouse

If you file Form 8379 separately, do not

Louisiana

as a dependent, your basic standard

include a copy of your joint tax return. This

2004-30_IRB/ar11.html

deduction is the amount on line 4 of the

will prevent delays in processing your

standard deduction worksheet (line 3a for

New Mexico,

Rev. Rul. 2004-73

allocation. Make sure to enclose copies of

Nevada, or

2006 and 2007). Then use the following

available at:

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

Washington

worksheet to allocate the additional

and any Forms 1099 showing income tax

standard deduction (the difference between

2004-30_IRB/ar12.html

withheld.

•

the total standard deduction and the basic

If you file Form 8379 with your joint tax

Texas

Rev. Rul. 2004-74

standard deduction).

return or amended joint tax return, enter

available at:

“Injured Spouse” in the upper left corner of

1. Enter here the total number of

page 1 of your joint return.

2004-30_IRB/ar13.html

•

boxes checked for age or blindness

Any dependency exemptions must be

for yourself at the top of page 2 of

entered in whole numbers. Do not use

Line 9. Refundable credits include the

Form 1040 or 1040A

fractions.

•

following:

2. Enter the additional standard

Items of income, expenses, credits and

•

Making work pay credit (2009 and 2010),

deduction for the year as shown

deductions must be allocated to the spouse

•

Government retiree credit (2009),

below . . . . . . . . . . . . . . . . . . . .

who would have entered the item on his or

•

American opportunity credit (2009 – 2011),

2006

$1,000 2009

$1,100

her separate return.

•

First-time homebuyer credit from Form

2007

$1,050 2010

$1,100

Make sure the debt is subject to offset (for

5405 (2008 – 2011),

2008

$1,050 2011

$1,150

example, a legally enforceable past-due

•

Credit for federal tax paid on fuels,

3. Multiply line 2 by line 1. Include this

federal tax, state income tax, child or

•

Adoption credit (2010 and 2011),

amount on line 15, column (b) . . . .

spousal support, or other federal nontax

•

Refundable prior year minimum tax, and

4. Enter here the total number of

debt, such as a student loan).

•

Health coverage tax credit.

boxes checked for age or blindness

Privacy Act and Paperwork Reduction

for your spouse at the top of page

Part III

Act Notice. Our legal right to ask for the

2 of Form 1040 or 1040A . . . . . . .

information on this form is Internal Revenue

5. Multiply line 4 by line 2. Include this

To properly determine the amount of tax

Code sections 6001, 6011, 6109, and 6402

amount on line 15, column (c) . . . .

owed and overpayment due to each spouse,

and their regulations. You are required to

an allocation must be made as if each

If you itemize your deductions, enter

provide the information requested on this

spouse filed a separate tax return instead of

each spouse’s separate deductions, such as

form only if you wish to have an

a joint tax return. So, each spouse must

employee business expenses. Allocate

overpayment of taxes from a joint return

allocate his or her separate wages,

other deductions as you determine.

allocated between you and your spouse. We

self-employment income and expenses (and

need it to ensure that you are allocating

Line 16. Allocate the exemptions claimed

self-employment tax), and credits such as

items correctly and to allow us to figure the

on the joint return to the spouse who would

education credits, to the spouse who would

correct amount of refund. If you do not

have claimed them if separate returns had

have shown the item(s) on his or her

provide this information, we may be unable

been filed. Enter whole numbers only. For

separate return.

to process your allocation request. Providing

example, you cannot allocate 3 exemptions

Other items that may not clearly belong

false information may subject you to

by giving 1.5 exemptions to each spouse.

to either spouse (for example, a penalty on

penalties. We may disclose this information

Line 17. Allocate any child tax credit, child

early withdrawal of savings from a joint bank

to the Department of Justice for civil and

and dependent care credit, and additional

account) would be equally divided.

criminal litigation, and to cities, states, and

child tax credit to the spouse who was

the District of Columbia for use in

If you live in a community property state,

allocated the qualifying child’s exemption.

administering their tax laws. We may also

follow the instructions below to allocate your

But if you attached Form 8901 to your tax

disclose this information to other countries

income, expenses, and credits. The IRS will

return, allocate the child tax credit as you

under a tax treaty, to federal and state

apply your state’s community property laws

determine. Do not include any earned

agencies to enforce federal nontax criminal

based on your allocation.

income credit here; the IRS will allocate it

laws, or to federal law enforcement and

The IRS will figure the amount of any

based on each spouse’s income. Allocate

intelligence agencies to combat terrorism.

refund due the injured spouse.

business credits based on each spouse’s

You are not required to provide the

interest in the business. Allocate any other

Line 13a. Enter only Form W-2 income on

information requested on a form that is

credits as you determine.

this line. Enter the separate income that

subject to the Paperwork Reduction Act

Line 18. Allocate self-employment tax to

each spouse earned.

unless the form displays a valid OMB control

the spouse who earned the self-employment

Line 13b. Identify the type and amount.

number. Books or records relating to a form

income.

Allocate joint income, such as interest

or its instructions must be retained as long

earned on a joint bank account, as you

Line 19. Enter federal income tax withheld

as their contents may become material in

determine. Be sure to allocate all income

from each spouse’s income as shown on

the administration of any Internal Revenue

shown on the joint return.

Forms W-2, W-2G, and 1099. Be sure to

law. Generally, tax returns and return

attach copies of these forms to your tax

Line 14. Enter each spouse’s separate

information are confidential, as required by

return or to Form 8379 if you are filing it by

adjustments, such as an IRA deduction.

Code section 6103.

itself. Also include on this line any excess

Allocate other adjustments as you

The average time and expense required

social security or tier 1 RRTA tax withheld.

determine.

to complete and file this form will vary

Line 20. You can allocate joint estimated

Line 15. If you used the standard

depending on individual circumstances. For

tax payments in any way you choose as

deduction on your joint tax return, enter in

the estimated averages, see the instructions

long as both you and your spouse agree. If

both columns (b) and (c) one-half of the

for your income tax return.

you cannot agree, the estimated tax

basic standard deduction shown in column

If you have suggestions for making this

payments will be allocated according to the

(a). Also allocate any real estate taxes, new

form simpler, we would be happy to hear

following formula:

motor vehicle taxes, and any disaster loss

from you. See the instructions for your

as you determine, if applicable.

income tax return.

Each spouse’s

However, if you checked the boxes for

Estimated

separate tax liability

age or blindness at the top of page 2 of

tax

Both separate tax

Form 1040 or 1040A, enter your total

payments

liabilities

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Instructions For Form 8379 - Injured Spouse Allocation - 2010 Page 2

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