What is IRS Form 8379: Injured Spouse Allocation?
The “injured” spouse on a joint tax return can submit Form 8379 to recover their part of a seized refund for past-due obligations held by the other spouse. These responsibilities may include past-due federal, state, child support, or federal non-tax debt like school loans. The victimized spouse is “injured” and does not owe the obligation.
Who Can File Form 8379: Injured Spouse Allocation?
An aggrieved spouse should file Form 8379 if they learn that all or part of a refund was or will be used to pay their spouse’s legally enforceable past-due liabilities.
If a spouse is overdue on child support, alimony, taxes, non-tax debt, or unemployment compensation, the Department of Treasury can apply a taxpayer’s refund to the past-due obligation. The injured spouse must submit Form 8379 to the IRS to obtain a joint tax refund.
Form 8370 is available to injured spouses who reported income on the joint return that garnished a refund.
How to File Form 8379: Injured Spouse Allocation
Fill out Form 8379 with a joint tax return, a revised joint tax return (Form 1040-X), or alone. If a spouse amends a return to claim a joint refund, they must file an injured spouse form with Form 1040-X.
Each year, if the taxpayer wants their offset repaid, they must file an injured spouse form. Injured spouses can file the form with the joint tax return or separately if they know a refund may be confiscated.
The IRS will evaluate your Form 8379 to determine if you qualify for injured spouse relief and how much. The IRS takes 14 weeks to handle a paper injured spouse form with a combined return and 11 weeks to process it electronically.
Download Form 8379, all pages from the IRS website.
Particular Form 8379 Considerations: Injured Spouse Allocation
Different regulations may apply in states with communal property. These states generally consider marital debts and assets jointly held, with exceptions. Each state has different rules. The IRS determines the injured spouse’s refundable amount based on state law. Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin permit community property.
Not innocent spouse relief, but injured spouse relief. If one spouse is liable for past taxes, interest, or penalties from erroneous tax filings, complete this form separately.
Other Relevant Forms
“Injured” and “innocent” spouse relief are different. An “innocent” spouse petitions for relief when they owe back taxes, interest, and penalties from erroneously filed taxes on a combined return. For relief, file Form 8857: Request for Innocent Spouse Relief if the “innocent” spouse was unaware of the incorrect elements that led to the faulty filing. Several circumstances apply:
- Together, they reported the underestimated tax.
- Understated taxes result from underreported income or incorrect deductions, credits, or cost basis.
- The spouse can show they signed the joint return unaware of the underestimated tax.
- Finally, the IRS must decide whether holding the spouse accountable is unjust.
- Who is an injured spouse on IRS Form 8379?
Using a combined tax refund to cover their spouse’s obligations affects the “injured spouse” on Form 8379. This return usage has financially involved (“injured”) that spouse. Thus, the IRS can refund their part.
When does the IRS process injured spouse forms?
The IRS takes up to 14 weeks to complete an injured spouse allocation form, although internet submissions are speedier. Form 8379, submitted separately from a combined tax return, takes eight weeks.
Can I File an IRS Injured Spouse Form for a Spouse’s Student Loans?
An injured spouse can usually file Form 8379 to obtain their tax refund before it’s used to pay off their spouse’s obligations. In community property states, tax refunds may be deemed joint marital property, resulting in differing laws. The IRS divides the refund under state community property law in certain circumstances.
Send Tax Form 8379 Where?
Generally, file Form 8379 with your local IRS Service Center. Even if you live elsewhere, mail Form 8379 to the same service center where you filed your tax return for the year.
Can I file Form 8379 online?
Yes, sending your injured spouse’s allocation online speeds up IRS processing. Electronic submissions take 11 weeks, while hardcopy filings require 14 weeks.
How Long Does an Injured Spouse Tax Refund Take?
An injured spouse will get their portion of the tax return 11–14 weeks after filing Form 8379 with their joint tax return. The IRS must determine that the wounded spouse is eligible for a return share.
Can You Check the Injured Spouse Refund Status?
If an injured spouse files Form 8379 and receives no response, contact the Bureau of Financial Services’ TOP Center at 800-304-3107.
Can the IRS deny an injured spouse claim?
Yes, the IRS may rule that someone filing Form 8379 is ineligible for an injured spouse allocation or receives less than they think. State rules and case details determine the wounded spouse’s tax return portion when the IRS receives a claim.
Conclusion
- If you paid an outstanding bill with a tax refund, you can file IRS Form 8379 to get it back.
- After a joint tax return applies the refund to one spouse’s past-due bills, the “injured” spouse can file Form 8379 to receive their part.
- File an injured spouse form with a joint tax return, revised joint tax return, or later.
- In communal property states, rules may differ. The IRS determines damages for damaged spouses using state laws.
- The IRS processes injured spouse allocations approximately every 8–14 weeks.
