Form 8379, Injured Spouse Allocation
Form 8379 helps you get back your share of a joint refund that was applied to your spouse’s separate past-due debt. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 8379?
Form 8379, Injured Spouse Allocation, is filed when a joint tax refund is offset to pay one spouse’s past-due obligations, such as back child support, federal or state debts, or defaulted federal student loans, and the other spouse wants their portion of the refund back. The "injured" spouse is the one who is not legally responsible for the debt.
The form allocates the couple’s income, withholding, payments, and credits between the two spouses so the IRS can compute the injured spouse’s share of the overpayment. It can be filed with the joint return or on its own after the return was filed, and it is different from innocent spouse relief, which deals with liability for an understated tax rather than an offset refund.
Who files 8379?
- Spouses whose joint refund was or will be offset for the other spouse’s past-due child or spousal support
- Spouses whose joint refund was applied to the other spouse’s separate federal or state debt or student loan
- Taxpayers who reported income, withholding, or estimated payments on a joint return and want their share of the refund
- Couples in community property states, who follow special allocation rules described in the instructions
How to fill out 8379
- Answer the questions in Part I to confirm you qualify as an injured spouse for the year.
- Enter both spouses’ names and Social Security numbers in Part II, matching the joint return.
- Allocate income, adjustments, deductions, credits, and payments between the two spouses in Part III.
- Sign in Part IV only if you are filing the form by itself rather than with your return.
- Download the PDF and either attach it to your joint return or mail it separately to the IRS center where you filed. Processing an injured spouse claim takes longer than a normal refund.
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Frequently asked questions
What is the difference between an injured spouse and an innocent spouse?
An injured spouse claim (Form 8379) recovers your share of a joint refund that was offset for your spouse’s separate debt. Innocent spouse relief (Form 8857) asks to be relieved of tax liability from errors on a joint return. They are different forms and different tests.
Can I file Form 8379 after the refund was already taken?
Yes. You can file it with the joint return if you expect an offset, or by itself after you learn the refund was applied to the debt. Time limits apply, so file as soon as you can and check the current instructions.
Do I have to file it every year?
Yes, a separate Form 8379 is needed for each tax year in which you want your share of an offset refund back.