IRS 8379 Explained
What is IRS 8379?
IRS 8379, also known as the "Injured Spouse Allocation," is a tax form used by individuals to request their share of a tax refund when their spouse's debts may reduce or eliminate that refund. This form is primarily utilized by married couples where one spouse may owe money to the government, such as for unpaid taxes, student loans, or child support. By filing IRS 8379, the "injured spouse" can protect their portion of a joint tax refund from being applied to their spouse's debts.
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Purpose of IRS 8379
The primary purpose of IRS 8379 is to provide a mechanism for an "injured spouse" to claim their rightful portion of a tax refund. When filing jointly, the IRS typically treats the combined income as a single entity, meaning that any owed debts can take the entire refund. This form allows the injured spouse to show their share of the joint refund based on their earnings, thereby allowing the IRS to release that portion to them. This mechanism is vital in ensuring fairness in tax refund allocations, particularly in financially sensitive situations.
Where is IRS 8379 used and by whom?
IRS 8379 is used by various groups, primarily married couples, but also by those who file taxes jointly with a domestic partner. Here are some typical use cases:
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1.Married couples where one spouse owes federal or state taxes, student loans, or has child support obligations.
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2.Individuals who file jointly but wish to protect their earned income from being applied to their partner’s debts.
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3.Couples in divorce proceedings who still file joint taxes and need to allocate the refund fairly.
For instance, if a couple files jointly but one spouse is behind on student loans, the refund may be intercepted by the government. Filing IRS 8379 enables the other spouse to reclaim their rightful share.
Step-by-step: how to fill out IRS 8379
Completing IRS 8379 involves several key steps. Here’s how to fill it out section-by-section:
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1.Part 1: Information About the Injured Spouse
- Enter your name, Social Security number, and address.
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2.If the form is for a prior tax year, provide the tax year being claimed.
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3.Part 2: Information About the Other Spouse
- Fill in the other spouse’s name and Social Security number.
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4.Part 3: Refund Allocation
- Provide details about your income and any other child or dependent tax credits you may have.
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5.Allocate income and deductions to determine your share of the refund.
Using pdfFiller, you can easily access IRS 8379, fill it out interactively, and save your progress securely as you gather necessary information.
Who is required to complete IRS 8379?
Individuals required to complete IRS 8379 include married couples filing jointly when one spouse has financial obligations that could intercept tax refunds. Specific circumstances necessitating completion of the form include:
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1.Unpaid federal or state taxes by one spouse.
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2.Defaulted student loans.
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3.Outstanding child support payments.
Any "injured spouse" who wants to claim their portion of the refund must file this form to receive their rightful funds.
Information you need to complete IRS 8379
To fill out IRS 8379 effectively, you will need several pieces of information:
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1.Your full name and Social Security number.
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2.Your spouse's full name and Social Security number.
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3.Tax year for which you are claiming the refund.
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4.Total income earned by both spouses for that tax year.
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5.Details on any deductions or credits that apply to you.
Having this information on hand will streamline the process of completing the form and increase your chances of a successful filing.
How to submit IRS 8379
Submitting IRS 8379 can be done in various ways. Here are the common submission channels:
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1.By Mail: You can send the completed form to the appropriate IRS address, which is specified on the form itself based on your location and whether you're filing a joint return.
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2.Electronically: If you are filing your taxes using compatible tax software, you might be able to submit IRS 8379 electronically along with your joint tax return.
Be mindful of submission deadlines, especially if you're close to tax season or if you’re claiming for a prior year, to avoid penalties.
When to update or refile IRS 8379
There may be specific events that require you to update or refile IRS 8379, such as:
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1.A change in your marital status.
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2.An adjustment to your income that impacts the refund allocation.
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3.Changes in your tax situation, like receiving an unexpected tax refund or new debts incurred by your spouse.
Addressing these changes promptly by refiling helps ensure you receive the correct amount of tax refund you're entitled to.
What happens if you don’t file IRS 8379?
Not filing IRS 8379 can result in several consequences, including:
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1.Loss of your rightful share of the tax refund, with the entire amount applied to the spouse’s debts.
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2.Possible financial strain due to unexpected liabilities, especially if your portion was significant.
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3.Long-term issues with the IRS or collection agencies if debts are not resolved appropriately.
Failing to file can lead to considerable financial setbacks, making it essential to complete IRS 8379 if you believe you are an injured spouse.
Fill out IRS 8379 online
Get the latest version of the form and complete it in minutes.
Frequently Asked Questions About the IRS 8379
What is the IRS 8379 form?
The IRS 8379 form is used by individuals who need to request a tax refund due to a joint tax return where one spouse has outstanding debts, such as student loans or child support. Filing this form allows you to allocate your tax refund based solely on your income. Completing the IRS 8379 effectively ensures you receive your fair share of the refund without it being intercepted for your spouse's debts.
Who should use IRS 8379?
Individuals who filed a joint tax return and are facing unpaid debts, which could impact their tax refund, should consider using the IRS 8379 form. This form is particularly important for taxpayers whose spouse has tax liabilities or other debts that might impede their share of the refund. By filing IRS 8379, you can separate your tax portion and claim any owed refund directly.
How do I file the IRS 8379 form?
To file the IRS 8379 form, download it from the IRS website or use a trusted tax preparation software. Fill in the required information accurately, ensuring that you calculate the refund amount allocated to you correctly. Once completed, submit the form along with your tax return or directly to the IRS, following the specified guidelines for timely processing.
What happens after I submit IRS 8379?
After you submit the IRS 8379 form, the IRS will review your request to determine if your tax refund can be allocated without your spouse's debt affecting it. If approved, it typically takes about 14 weeks for the IRS to process your request and issue the appropriate refund. However, delays can happen, so it's important to check the IRS status tracking for updates on your submission.
Can I file IRS 8379 electronically?
Yes, you can file the IRS 8379 form electronically if you are using tax software, provided that the software supports this feature. The electronic filing process is generally faster and more secure than mailing a paper form. However, check that the software you choose is updated for the current tax year to ensure compliance with IRS regulations related to IRS 8379.
Is there a deadline for filing IRS 8379?
The IRS 8379 form should be submitted by the tax filing deadline, which is typically April 15th of the following year after the tax year ends. If you're avoiding any delays with your refund, it’s best to file IRS 8379 as soon as possible after submitting your tax return. Be aware that late submissions may affect your chances of receiving the refund in a timely manner.
How does IRS 8379 impact my tax refund amount?
Filing the IRS 8379 form allows you to claim your rightful share of a tax refund, especially if your spouse has debts that could offset that amount. The IRS will reevaluate your tax return based on your individual income, separating it from your spouse's debt obligations. This means that the refund amount you receive may accurately reflect your earnings rather than being diminished by joint liabilities.
What documents do I need to complete IRS 8379?
To complete the IRS 8379 form, you will need your individual tax information, including your and your spouse's income statements, relevant tax return forms, and any documentation about your spouse’s debts that may affect your refund. Gather this information to ensure that your filing is precise and successful. Having all the necessary documents on hand can significantly streamline the IRS 8379 filing process.
Can I check the status of my IRS 8379 request?
Yes, you can check the status of your IRS 8379 request through the IRS's online 'Where's My Refund?' tool. You’ll need to provide your Social Security number, filing status, and the exact refund amount specified on your tax return. Utilizing this tool can help you stay informed about the processing stage of your IRS 8379 filing.
What if my IRS 8379 request is denied?
If your IRS 8379 request is denied, you will receive a notice explaining the reasons for the denial. Common reasons include incorrect information provided, or failure to meet eligibility criteria. If you believe the denial is unwarranted, you can contact the IRS to resolve the matter or consider re-submitting the form with the appropriate corrections related to your IRS 8379 request.
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