West Virginia Injured Spouse Allocation
Extracted from PDF file 2018-west-virginia-form-8379.pdf, last modified December 1969
Injured Spouse AllocationWV/8379 West Virginia State Tax Department INJURED SPOUSE ALLOCATION Rev. 12/11 Taxable Year: ____________________ Information as Shown on Joint Return Name Social Security Number of Injured Spouse Social Security Number of Other Spouse If your mailing address has changed since you filed your return, check the box & enter the correct address. If your refund was sent to Human Services, please advise your local child support enforcement office of your new address. Mailing Address of Injured Spouse INSTRUCTIONS This form must be completed to receive the portion of a captured West Virginia State tax refund due to an injured spouse. Upon receipt of this form, the West Virginia State Tax Department will compute the amount of refund due the injured spouse. To qualify as an injured spouse, you must have had income reported on a joint West Virginia tax return and all or a portion of your joint overpayment must be captured to pay past due child support or tax obligations owed by the other spouse. Line 1: Actual income must be claimed by the taxpayer earning the income. Joint income may be allocated as you desire. Examples of joint income: interest, sales of jointly owned assets. Include the gross amount of unemployment compensation received for use in this computation. Line 2: Show any additions to federal adjusted gross income reported on your West Virginia return. Additions must be allocated as explained in the instructions for line 1. Line 3: Show any subtractions from federal adjusted gross income reported on your West Virginia return. Subtractions must also be allocated as explained in the instructions for line 1. Include any Low-income Earned Exclusion claimed on your return on this line. This form is merely used as a method of computing each spouse’s percentage of the joint tax liability. Please do not include any subtractions not included on your joint return. Line 4: Do not separate or claim part of an exemption. Show only the exemptions which could be claimed by each spouse if he or she had filed separate West Virginia tax returns. Line 5: Actual tax withheld from wages, salaries, or pensions must be claimed by the taxpayer that received the income. Tax withheld from joint accounts will be allocated based on the separate tax liability for each spouse. Attach a copy of all withholding tax statements to this form. Line 6: Estimated tax payments made by one spouse must be claimed by that spouse. Joint estimated payments will be allocated. Line 7: Credits against your tax include Family Tax Credit, Senior Citizen Tax Credit, Other Business Tax Credits, and Credit for Income Tax Paid to Another State. If one spouse earned the income which qualified him/her to receive one of these credits, that spouse must claim the credit on line 7. Line 8: Enter any WV State or Municipal Use Tax reported on your return. Line 9: This line only applies to taxpayers that filed a Non-Resident/Part-Year Tax Return. Allocate your total WV income from Schedule A to the taxpayer that earned the income. ALLOCATION OF JOINT INCOME BASED ON MARRIED TAXPAYERS SEPARATE DATA Items Necessary for Allocation 1. Federal Adjusted Gross Income 2. Additions to Income 3. Subtractions from Income 4. Exemptions 5. West Virginia Tax Withheld 6. Estimated Tax Payments 7. Credits Against Tax 8. West Virginia Use Tax 9. Total West Virginia Income (nonresident/part year resident only) Joint Income Injured Spouse Other Spouse
More about the West Virginia Form 8379 Individual Income Tax
This form must be completed to receive the portion of a captured West Virginia State tax refund due to an injured spouse. Upon receipt of this form, the West Virginia State Tax Department will compute the amount of refund due the injured spouse. To qualify as an injured spouse, you must have had income reported on a joint West Virginia tax return and all or a portion of your joint overpayment must be captured to pay past due child support or tax obligations owed by the other spouse.
We last updated the Injured Spouse Allocation in March 2019, and the latest form we have available is for tax year 2018. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the West Virginia Department of Revenue. You can print other West Virginia tax forms here.
Other West Virginia Individual Income Tax Forms:
|Form Code||Form Name|
|Form WV IT-104||Employee Withholding Exemption Certificate|
|Form IT140W||Withholding Tax Schedule (OBSOLETE)|
|Form IT140ES||IT-140ES Individual Estimated Income Tax Payment|
|Form IT140||West Virginia Personal Income Tax Return|
|Form IT140 Schedule L||Application for Extension of Time to File|
West Virginia usually releases forms for the current tax year between January and April. We last updated West Virginia Form 8379 from the Department of Revenue in March 2019.
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 West Virginia 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:
While we do our best to keep our list of West Virginia Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.