Number and street For Privacy Act and Paperwork Reduction Act Notice see separate instructions. Yes No City town or post office state and ZIP code Cat. No. 62474Q Form 8379 Rev. 12-2010 Page 2 Allocation Between Spouses of Items on the Joint Tax Return see instructions a Amount shown on joint return Allocated Items Income b Allocated to injured spouse other spouse a. Wages b. Form Injured Spouse Allocation Rev* December 2010 Department of the Treasury Internal Revenue Service Part I OMB No*...1545-0074 See instructions. Attachment Sequence No* 104 Should you file this form You must complete this part. 1 Enter the tax year for which you are filing this form* Answer the following questions for that year. 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 Child support Spousal support Federal nontax debt such as a student loan Note. If the past-due amount is for a joint federal tax you may qualify for innocent spouse relief for the year to which the overpayment was applied* See Innocent Spouse Relief in the instructions for more information* 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. No* Go to line 5. 5 Were you a resident of a...community property state Arizona California Idaho Louisiana Nevada New Mexico Texas Washington or Wisconsin at any time during the tax year entered on line 1 see instructions. Yes. Enter name s of community property states s Skip lines 6 through 9 and go to Part II and complete the rest of this form* 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* 7 Did you have...earned income such as wages salaries or self-employment income No* Skip line 8 and go to line 9. 8 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* Yes. Go to Part II and complete the rest of this form* 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 check here 11 Check this box only if you are divorced or legally separated from the spouse with whom you filed the joint return and you want your refund issued in your name only. 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. All...other income Adjustments to income Standard deduction or Itemized deductions Number of exemptions Credits do not include any earned income credit Other taxes Federal income tax withheld Payments Signature.
pdfFiller is not affiliated with IRS
Get, Create, Make, and Sign IRS 8379
Edit your IRS 8379 online
Type text, complete fillable fields, insert images, highlight or blackout data for discretion, add comments, and more.
Add your legally-binding signature
Draw or type your signature, upload a signature image, or capture it with your digital camera.
Share your form instantly
Email, fax, or share your IRS 8379 via URL. You can also download, print, or export forms to your preferred cloud storage service.
Instructions and Help about IRS 8379
How to edit IRS 8379
How to fill out IRS 8379
Instructions and Help about IRS 8379
How to edit IRS 8379
To edit IRS 8379, start with a clear printout or digital copy of the form. Ensure all sections are completed accurately. Make necessary corrections by neatly crossing out errors and writing the correct information nearby. Alternatively, if using digital tools like pdfFiller, utilize editing features to adjust text directly on the form.
How to fill out IRS 8379
Filling out IRS 8379 requires specific information about your tax situation. Begin by entering your personal details, including your name and Social Security number. Follow with your spouse's information and carefully fill in the sections regarding your filing status and any applicable adjustments. Refer to the IRS guidelines for precise instructions tailored to your situation.
About IRS 8 previous version
What is IRS 8379?
What is the purpose of this form?
Who needs the form?
When am I exempt from filling out this form?
Components of the form
Due date
What are the penalties for not issuing the form?
What information do you need when you file the form?
Is the form accompanied by other forms?
Where do I send the form?
About IRS 8 previous version
What is IRS 8379?
IRS 8379, also known as "Injured Spouse Allocation," is a tax form used by married couples to request their share of a tax refund that was withheld to pay for a spouse’s debts. This form allows the non-debtor spouse to claim their portion of the refund, ensuring fair distribution of joint tax returns.
What is the purpose of this form?
The purpose of IRS 8379 is to protect the rights of an “injured spouse” when their tax refund is compromised due to the other spouse’s tax liabilities. By completing this form, you are asserting your claim to a rightful portion of a joint tax refund that would otherwise be applied toward the debtor spouse’s outstanding debts.
Who needs the form?
Taxpayers who file jointly with a spouse who has unpaid federal or state debts may need to use this form. If you believe you are eligible to reclaim part of your refunded taxes, IRS 8379 must be completed. Particularly, it is critical for those whose refunds were captured due to events such as student loans or child support arrears.
When am I exempt from filling out this form?
You do not need to fill out IRS 8379 if you file as a single taxpayer, as it is designed solely for married couples filing jointly. Moreover, if you are not claiming a refund or if there are no outstanding debts affecting the refund, this form is also unnecessary.
Components of the form
The components of IRS 8379 include basic taxpayer information, a detailed allocation of wages, and the amounts contributed to any tax refund. Each section is designed to ascertain how much of the refund belongs to the injured spouse versus the debtor spouse, helping to ensure accurate and fair handling of joint returns.
Due date
The due date for IRS 8379 coincide with the filing deadline of your annual tax return. Therefore, if you file your return by April 15, you must also submit IRS 8379 by then to ensure any injured spouse claims are processed in time.
What are the penalties for not issuing the form?
Failing to file IRS 8379 when applicable can result in the entire tax refund being withheld to cover your spouse’s debts. This means you could lose access to your rightful portion of the refund, which would otherwise have been returned if the form was filed correctly.
What information do you need when you file the form?
When filing IRS 8379, collect the following information: your name and Social Security number, your spouse’s name and Social Security number, information about your income, and details regarding any debts that may affect the refund. Accurate and thorough documentation will support your claim effectively.
Is the form accompanied by other forms?
IRS 8379 is typically filed alongside your main tax return (Form 1040). Ensure you check for any additional related documents required depending on your tax situation and filing status, particularly if there are other forms or disclosures pertinent to your tax filings.
Where do I send the form?
Send IRS 8379 to the address indicated in the form instructions, which usually corresponds to where you would send your primary tax return. Ensure to verify the latest mailing address through the IRS website or consult the IRS instructions included with the form to confirm the correct destination.
FAQ about IRS 8379
What should I do if I discover an error after submitting the 2010 8379 form?
If you find an error after submitting the 2010 8379 form, it's important to correct it promptly. You can submit an amended 2010 8379 form, indicating the corrections clearly. Make sure to include any relevant supporting documentation that justifies the changes to avoid issues during processing.
How can I verify that my submitted 2010 8379 form was received and is being processed?
To verify the receipt and processing status of your 2010 8379 form, you should check with the appropriate agency's online tracking system, if available. Alternatively, contacting their customer service can provide confirmation on your submission. Be prepared with your submission details when inquiring.
Are there specific legal considerations I should be aware of when filing on someone's behalf using the 2010 8379 form?
When filing the 2010 8379 form on someone else's behalf, ensure you have appropriate power of attorney (POA) documents if required. Additionally, you must maintain privacy and security for the individual's information you are handling, adhering to all relevant legal guidelines during the filing process.
What are common mistakes to avoid when submitting the 2010 8379 form?
Common mistakes when submitting the 2010 8379 form include incorrect taxpayer identification numbers and mismatched amounts reported. Double-check all entries to ensure accuracy. Additionally, verify that the form is signed and dated properly to avoid delays in processing.
What happens if my 2010 8379 form is rejected during e-filing?
If your e-filed 2010 8379 form is rejected, you will typically receive an error notification detailing the reasons for rejection. Address the issues indicated in the notification, correct them, and then resubmit your form. Keep in mind that repeated rejections may require more extensive review of your submission details.
Use this catalog to find any type of IRS forms. We've gathered all of them under this section uncategorized to help you to find a proper form faster. Once you spot it on this list, have a look at the versions and schedules you might need as attachments. All returns are available for 2016 and for previous fiscal years.
