Instructions For Form 8379 - Injured Spouse Allocation (Page 2 of 4) in pdf

If you live in a community property state

income and deductions (such as taxable

Line 9. Refundable credits include the

that recognizes your marriage, special rules

social security benefits and the IRA

following:

will apply to the calculation of your injured

deduction) that are subject to special limits

Making work pay credit (2009 and 2010),

spouse refund. Enter the community

on a separate return. Use the income and

Government retiree credit (2009),

property state(s) where, at any time during

deductions shown on your joint return and

American opportunity credit (2009 and

the year, you and your spouse resided and

allocate them between you and your spouse.

later years),

intended to establish a permanent home. For

First-time homebuyer credit from Form

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

more information about the factors used to

5405 (2008–2011),

this line. Enter the separate income that each

determine whether you are subject to

Credit for federal tax paid on fuels,

spouse earned.

community property laws, see Pub. 555.

Adoption credit (2010 and 2011),

Line 13b. Identify the type and amount.

In community property states,

Refundable prior year minimum tax,

Allocate joint income, such as interest

overpayments are considered joint property

Health coverage tax credit, and

earned on a joint bank account, as you

and are generally applied (offset) to legally

Premium tax credit (2014 and later years).

determine. Be sure to allocate all income

owed past-due obligations of either spouse.

Part II

shown on the joint return.

However, there are exceptions. The IRS will

use each state's rules to determine the

Line 14. Allocate each adjustment to the

Line 12. If you checked the “Yes” box, enter

amount, if any, that would be refundable to

spouse who would have claimed it if a

the address and read the following

the injured spouse. Under state community

separate return had been filed. For example,

instructions.

property laws, 50% of a joint overpayment

allocate the IRA deduction to the spouse

If the address change is permanent,

(except the earned income credit) is applied

who owns the IRA and allocate the student

submit Form 8822, Change of Address, with

to non-federal tax debts such as child or

loan interest deduction to the spouse who is

Form 8379. If your last return was a joint

spousal support, student loans, state

legally obligated to make the interest

return, your spouse must also sign the Form

unemployment compensation debts, or state

payments. If there are any adjustments that

8822 unless you, the injured spouse, check

income tax. However, state laws differ on the

do not belong exclusively to one spouse,

the box on line 1 of Form 8822 indicating that

amount of a joint overpayment that can be

allocate them as you determine.

you are establishing a separate residence.

applied to a federal tax debt. The earned

Line 15. If you used the standard deduction

If the address change is temporary, do

income credit is allocated to each spouse

on your joint tax return, enter in both columns

not submit Form 8822, Change of Address.

based on each spouse's earned income.

(b) and (c) one-half of the basic standard

However, the temporary address change

For more guidance regarding the amount

deduction shown in column (a).

may delay your injured spouse refund.

of an overpayment from a joint tax return that

However, if you checked the boxes for

the IRS may offset against a spouse's

Part III

age or blindness at the top of page 2 of Form

separate tax liability, see the revenue ruling

1040 or 1040A, enter your total standard

for your state, below.

The chart, Where Do I Find The

deduction on line 15, column (a). Allocate

Information To Complete Part III?,

your basic standard deduction as explained

TIP

will help you find the information you

earlier. Your basic standard deduction is as

IF you

need to complete Part III.

follows:

live in. . .

THEN use. . .

2012—$11,900; 2013—$12,200;

To properly determine the amount of tax

Arizona or

Rev. Rul. 2004-71

2014—$12,400; 2015—$12,600;

owed and overpayment due to each spouse,

Wisconsin

available at:

2016—$12,600; 2017—$12,700.

an allocation must be made as if each

If someone could claim you or your spouse

spouse filed a separate tax return instead of

as a dependent, your basic standard

2004-30_IRB/ar10.html

a joint tax return. So, each spouse must

deduction is the amount on line 3a of the

allocate his or her separate wages,

California,

Rev. Rul. 2004-72

standard deduction worksheet, found in the

self-employment income and expenses (and

Idaho, or

available at:

Form 1040 or Form 1040A instructions. Then

self-employment tax), and credits such as

Louisiana

use the following worksheet to allocate the

education credits, to the spouse who would

2004-30_IRB/ar11.html

additional standard deduction (the difference

have shown the item(s) on his or her

between the total standard deduction and

separate return.

New

Rev. Rul. 2004-73

the basic standard deduction).

Mexico,

available at:

Other items that may not clearly belong to

Nevada, or

either spouse (for example, a penalty on

Washington

2004-30_IRB/ar12.html

early withdrawal of savings from a joint bank

account) would be equally divided.

Texas

Rev. Rul. 2004-74

available at:

If you live in a community property state,

follow the instructions below to allocate your

income, expenses, and credits. The IRS will

2004-30_IRB/ar13.html

apply your state's community property laws

based on your allocation if you checked the

“Yes” box on line 5b.

The IRS will figure the amount of any

Line 5b. Check the “No” box on line 5b if

refund due the injured spouse.

you meet all of the following conditions.

You have a same-sex spouse whom you

If a deduction or credit would not be

legally married in a jurisdiction that

allowed if you had filed a separate return,

recognizes same-sex marriages.

use the deduction or credit shown on your

You resided during the tax year in a

joint return and allocate that amount between

community property state that did not

you and your spouse. An example of a

recognize same-sex marriages.

deduction that is generally not allowed on a

The state's community property laws did

separate return is the student loan interest

not apply to you during the tax year.

deduction. Examples of credits not allowed

The special rules discussed above under

on a separate return are the child and

dependent care credit and the American

Line 5a do not apply to you.

opportunity credit. A similar rule applies to

-2-

Instructions For Form 8379 - Injured Spouse Allocation Page 2

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