Who needs an 8379 form?
The IInjured Spouse Allocation (8379 form) is people who have the legal status of Injured Spouse.
What is the 8379 form for?
The Injured Spouse Allocation is a form that must be filed by one of spouses (the one who is injured) for return of overpaid taxes.
Offset of overpaid taxes may be returned to the injured spouse after filing the 8379 form as a share from the joint refund.
Not all debts or obligations may be on this form. You can get details by contacting the IRS.
Is 8379 Form accompanied by other forms?
8379 form is accompanied by the 1040X form and with standard tax payment declaration.
When is 8379 Form due?
The form has to be filed within 3 years of the expiration of the original refunding or within 2 years from when the last payment was done.
Processing this form may take from 8 to 14 weeks depending on the form of filing (electronically filed forms process much faster).
How do I fill out 8379 Form?
To fill out this form, you must provide the following information:
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Tax year of filing
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Have you ever filed joint refund
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Did IRS use overpayments for paying legal enforceable debts
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Obligations of payments
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Community resident status of applicant
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Did applicant have reported payments
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Incomes (from salaries, wages or self-employment)
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Credit history
Information about joint tax return. There must be provided data about the tax refund, which was mentioned in the tax declaration. Place the name and social security number of each spouse. The one who is injured must fill the checkbox.
The checkbox on line 11 must be marked only if a refund was issued for both spouses. In all other cases, names must be placed for each spouse, who will have a refund.
Add information about previous refunds to the spouse. After that you must specify on part 3 allocations between spouses. Complete the form by signing and noting the date and other required information.
Where do I send the 8379 Form?
The completed 8379 form must be sent to the Department of Treasury, Internal Revenue Service.
