Federal Injured Spouse Allocation
Extracted from PDF file 2017-federal-form-8379.pdf, last modified November 2016
Injured Spouse AllocationForm 8379 (Rev. November 2016) Department of the Treasury Internal Revenue Service Part I Injured Spouse Allocation ▶ OMB No. 1545-0074 Information about Form 8379 and its separate instructions is at www.irs.gov/form8379. Attachment Sequence No. 104 Should You File This Form? You must complete this part. Answer the following questions for that year. 1 Enter the tax year for which you are filing this form. ▶ 2 Did you (or will you) file a joint return? Yes. Go to line 3. No. Stop here. Do not file this form. You are not an injured spouse. 3 Did (or will) the IRS use the joint overpayment to pay any of the following legally enforceable past-due debt(s) owed only by your spouse? (see instructions) • Federal tax • State income tax • State unemployment compensation • Child support • Spousal support • Federal nontax debt (such as a student loan) Yes. Go to line 4. No. Stop here. Do not file this form. You are not an injured spouse. Note: If the past-due amount is for a federal tax liability owed by both you and your spouse, you may qualify for innocent spouse relief for the year to which the joint overpayment was (or will be) applied. See Innocent Spouse Relief in the instructions. 4 Are you legally obligated to pay this past-due amount? Yes. Stop here. Do not file this form. You are not an injured spouse. 5a b 6 7 8 9 Note: If the past-due amount is for a federal tax liability owed by both you and your spouse, you may qualify for innocent spouse relief for the year to which the joint overpayment was (or will be) applied. See Innocent Spouse Relief in the instructions. No. Go to line 5a. Were you a resident of a community property state at any time during the tax year entered on line 1? (see instructions) . Yes. Enter the name(s) of the community property state(s) Go to line 5b. No. Skip line 5b and go to line 6. If you answered “Yes” on line 5a, was your marriage recognized under the laws of the community property state(s)? (see instructions) Yes. Skip lines 6 through 9. Go to Part II and complete the rest of this form. No. Go to line 6. Did you make and report payments, such as federal income tax withholding or estimated tax payments? Yes. Skip lines 7 through 9 and go to Part II and complete the rest of this form. No. Go to line 7. Did you have earned income, such as wages, salaries, or self-employment income? Yes. Go to line 8. No. Skip line 8 and go to line 9. Did (or will) you claim the earned income credit or additional child tax credit? Yes. Skip line 9 and go to Part II and complete the rest of this form. No. Go to line 9. Did (or will) you claim a refundable tax credit? (see instructions) Yes. Go to Part II and complete the rest of this form. No. Stop here. Do not file this form. You are not an injured spouse. Part II Information About the Joint Tax Return for Which This Form Is Filed 10 Enter the following information exactly as it is shown on the tax return for which you are filing this form. The spouse’s name and social security number shown first on that tax return must also be shown first below. First name, initial, and last name shown first on the return Social security number shown first If Injured Spouse, check here ▶ First name, initial, and last name shown second on the return Social security number shown second If Injured Spouse, check here ▶ 11 Check this box only if you want your refund issued in both names. Otherwise, separate refunds will be issued for each spouse, if applicable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Do you want any injured spouse refund mailed to an address different from the one on your joint return? If “Yes,” enter the address. Number and street For Paperwork Reduction Act Notice, see separate instructions. Yes No City, town or post office, state, and ZIP code Cat. No. 62474Q Form 8379 (Rev. 11-2016) Page 2 Form 8379 (Rev. 11-2016) Part III Allocation Between Spouses of Items on the Joint Tax Return (See the separate Form 8379 instructions for Part III.) Allocated Items (Column (a) must equal columns (b) + (c)) 13 Income: (a) Amount shown on joint return (b) Allocated to injured spouse (c) Allocated to other spouse a. Income reported on Form(s) W-2 b. All other income 14 Adjustments to income 15 Standard deduction or Itemized deductions 16 Number of exemptions 17 Credits (do not include any earned income credit) 18 Other taxes 19 Federal income tax withheld 20 Payments Part IV Signature. Complete this part only if you are filing Form 8379 by itself and not with your tax return. Under penalties of perjury, I declare that I have examined this form and any accompanying schedules or statements and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Keep a copy of Injured spouse’s signature this form for your records Print/Type preparer’s name Paid Preparer Use Only Date Preparer’s signature Phone number Date Check if self-employed Firm’s name ▶ Firm’s EIN Firm’s address ▶ Phone no. PTIN ▶ Form 8379 (Rev. 11-2016)
Form 8379 (Rev. November 2016)
More about the Federal Form 8379 Individual Income Tax TY 2017
We last updated the Injured Spouse Allocation in January 2018, so this is the latest version of Form 8379, fully updated for tax year 2017. You can download or print current or past-year PDFs of Form 8379 directly from TaxFormFinder. You can print other Federal tax forms here.
Other Federal Individual Income Tax Forms:
|Form Code||Form Name|
|Form 1040||U.S. Individual Income Tax Return|
|Form 1040-V||Payment Voucher|
|1040 (Schedule A)||Itemized Deductions|
|1040 (Schedule B)||Interest and Ordinary Dividends|
|Form 8606||Nondeductible IRAs|
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 8379 from the Internal Revenue Service in January 2018.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Federal Form 8379
We have a total of five past-year versions of Form 8379 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
Form 8379 (Rev. November 2016)
Form 8379 (Rev. November 2016)
Form 8379 (Rev. February 2015)
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