Form Injured Spouse Allocation

Department of the Treasury

Internal Revenue Service

Should you file this form? You must complete this part.

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

If Injured Spouse,

check here ©

Number and street

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 

If “Yes,” enter the address.

8379

Part I

10

Social security number shown first If Injured Spouse,

check here ©

Social security number shown second

City, town, or post office, state, and ZIP code

12

OMB No. 1545-0074

(Rev. January 2009)

Attachment

Sequence No. 104

First name, initial, and last name shown second on the return

11

© See instructions.

Information About the Joint Tax Return for Which This Form Is Filed

1 Enter the tax year for which you are filing this form. © Answer the following questions for that year.

Yes. Go to line 3.

No. Stop here. Do not file this form. You are not an injured spouse.

2 Did you (or will you) file a joint return?

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)

Yes. Go to line 4.

No. Stop here. Do not file this form. You are not an injured spouse.

● Federal tax ● State income tax ● Child support ● Spousal support ● Federal nontax debt (such as a student loan)

Yes. Stop here. Do not file this form. You are not an injured spouse.

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, on page 2 for more information.

4 Are you legally obligated to pay this past-due amount?

3

No. Go to line 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)

5

Yes. Enter name(s) of community property state(s) .

Skip lines 6 through 9 and go to Part II and complete the rest of this form.

No. Go to line 6.

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.

No. Go to line 7.

7 Did you have earned income, such as wages, salaries, or self-employment income?

Yes. Go to line 8.

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.

No. Go to line 9.

9 Did (or will) you claim a refundable tax credit, such as the health coverage tax credit or refundable credit for prior year minimum tax?

Yes. Go to Part II and complete the rest of this form.

No. Stop here. Do not file this form. You are not an injured spouse.

Part II

Do you want any injured spouse refund mailed to an address different from the one on your joint return? Yes No

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, on page 2 for more information.
Form 8379 (Rev. 1-2009) Page 2

Allocation Between Spouses of Items on the Joint Tax Return (see instructions)

Income: Wages

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

13 a.

b.

15

17

18

19

20

Allocated Items (a) Amount shown

on joint return

(b) Allocated to

injured spouse

(c) Allocated to

other spouse

Under penalties of perjury, I declare that I have examined this form and any accompanying schedules or statements and to the best of my knowledge 

and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any 

knowledge.

Keep a copy of

this form for

your records

Injured spouse’s signature

Date

Phone number (optional)

Check if

self-employed

Preparer’s

signature

Firm’s name (or yours

if self-employed),

address, and ZIP code

Paid

Preparer’s

Use Only

( )

Preparer’s SSN or PTIN ©

© EIN

Phone no.

Signature. Complete this part only if you are filing Form 8379 by itself and not with your tax return.

Date

14

16

Form 8379 (Rev. 1-2009)

( )

Payments

Part III

Part IV

General Instructions

Purpose of Form

Form 8379 is filed by one spouse (the injured spouse) on a

jointly filed tax return when the joint overpayment was (or is

expected to be) applied (offset) to a past-due obligation of the

other spouse. By filing Form 8379, the injured spouse may be

able to get back his or her share of the joint refund.

Are You an Injured Spouse?

You may be an injured spouse if you file a joint tax return and

all or part of your portion of the overpayment was, or is

expected to be, applied (offset) to your spouse’s legally

enforceable past-due federal tax, state income tax, child or

spousal support, or a federal nontax debt, such as a student

loan.

Innocent Spouse Relief

Do not file Form 8379 if you are claiming innocent spouse

relief. Instead, file Form 8857. Generally, both spouses are

responsible for paying the full amount of tax, interest, and

penalties due on your joint return. However, if you qualify for

innocent spouse relief, you may be relieved of part or all of

the joint liability. You may qualify for relief from the joint tax

liability if (a) there is an understatement of tax because your

When To File

File Form 8379 when you become aware that all or part of

your share of an overpayment was, or is expected to be,

applied (offset) against your spouse’s legally enforceable

past-due obligations. You must file Form 8379 for each year

you meet this condition and want your portion of any offset

refunded.

A Notice of Offset for federal tax debts is issued by the

IRS. A Notice of Offset for past-due state income tax, child

or spousal support, or federal nontax debts (such as a

student loan) is issued by the U.S. Treasury Department’s

Financial Management Service (FMS).

TIP

Visit www.irs.gov/taxtopics/tc203.html and

www.fms.treas.gov/faq/offsets.html, for more

information about refund offsets and debts.

Complete Part I to determine if you are an injured spouse.

spouse omitted income or claimed false deductions or

credits, and you did not know or have reason to know of the

understatement, (b) there is an understatement of tax and

you are divorced, separated, or no longer living with your

spouse, or (c) given all the facts and circumstances, it would

not be fair to hold you liable for the tax. See Pub. 971 for

more details.
Form 8379 (Rev. 1-2009) Page 3

How To File

If you file Form 8379 with your joint return, attach it to your

return in the order of the attachment sequence number

(located in the upper right corner of the tax form). Enter

“Injured Spouse” in the upper left corner of page 1 of the joint

return.

Amending Your Tax Return

If you file an amended joint tax return (Form 1040X) to claim

an additional refund and you do not want your portion of the

overpayment to be applied (offset) against your spouse’s

legally enforceable past-due obligation(s), then you will need

to complete and attach another Form 8379 to allocate the

additional refund.

Time Needed To Process Form 8379

Generally, if you file Form 8379 with a joint return on paper,

the time needed to process it is about 14 weeks (11 weeks if

filed electronically). If you file Form 8379 by itself after a joint

return has been processed, the time needed is about 8 weeks.

Specific Instructions

If you file Form 8379 separately, please be sure to attach a

copy of all Forms W-2 and W-2G for both spouses, and any

Forms 1099 showing federal income tax withholding, to Form

8379. The processing of Form 8379 may be delayed if these

forms are not attached, or if the form is incomplete when filed.

Part I

establish a permanent home. For more information about the

factors used to determine whether you are subject to

community property laws, see Pub. 555.

In community property states, overpayments are considered

joint property and are generally applied (offset) to legally owed

past-due obligations of either spouse. However, there are

exceptions. The IRS will use each state’s rules to determine

the amount, if any, that would be refundable to the injured

spouse. Under state community property laws, 50% of a joint

overpayment (except the earned income credit) is applied to

non-federal tax debts such as child or spousal support,

student loans, or state income tax. However, state laws differ

on the amount of a joint overpayment that can be applied to a

federal tax debt. The earned income credit is allocated to each

spouse based on each spouse’s earned income.

You can file Form 8379 with your joint tax return or amended

joint tax return (Form 1040X), or you can file it afterwards by

itself. File Form 8379 with Form 1040X only if you are

amending your original return to claim a joint refund.

IF you file Form 8379... THEN mail Form 8379...

with your joint return

by itself after you filed

your original joint return

on paper

by itself after you filed

your original joint return

electronically

and your joint return to the

Internal Revenue Service Center

for the area where you live.*

to the same Internal Revenue

Service Center where you filed

your original return.*

to the Internal Revenue Service

Center for the area where you

live.*

*See your tax return instructions for the mailing address.

with an amended return

(Form 1040X) or other

subsequent return

to the Internal Revenue Service

Center for the area where you

live.*

Line 3. Not all debts are subject to a tax refund offset. To

determine if a debt is owed (other than federal tax), and

whether an offset will occur, contact FMS at 1-800-304-3107

(for TTY/TDD help, call 1-866-297-0517).

TIP Filing Form 8379 when no past-due obligation exists

will delay your refund.

Part III

To properly determine the amount of tax owed and

overpayment due to each spouse, an allocation must be made

as if each spouse filed a separate tax return instead of a joint

tax return. So, each spouse must allocate his or her separate

wages, self-employment income and expenses (and

self-employment tax), and credits such as education credits,

to the spouse who would have shown the item(s) on his or her

separate return.

The IRS will figure the amount of any refund due the injured

spouse.

Other items that may not clearly belong to either spouse (for

example, a penalty on early withdrawal of savings from a joint

bank account) would be equally divided.

If you live in a community property state, follow the

instructions below to allocate your income, expenses, and

credits. The IRS will apply your state’s community property

laws based on your allocation.

For more guidance regarding the amount of an overpayment

from a joint tax return that the IRS may offset against a

spouse’s separate tax liability, see the revenue ruling for your

state below.

IF you live in . . . THEN use . . .

Arizona, or

Wisconsin

Rev. Rul. 2004-71 available at:

http://www.irs.gov/irb/2004-

30_IRB/ar10.html

California,

Idaho, or

Louisiana

Rev. Rul. 2004-72 available at:

http://www.irs.gov/irb/2004-

30_IRB/ar11.html

New Mexico,

Nevada, or

Washington

Rev. Rul. 2004-73 available at:

http://www.irs.gov/irb/2004-

30_IRB/ar12.html

Texas Rev. Rul. 2004-74 available at:

http://www.irs.gov/irb/2004-

30_IRB/ar13.html

Line 13a. Enter only Form W-2 income on this line. Enter the

separate income that each spouse earned.

See the chart below to determine where to file your

Form 8379.

Where To File

Line 5. If you live in a community property state, special rules

will apply to the calculation of your injured spouse refund.

Enter the community property state(s) where, at any time

during the year, you and your spouse resided and intended to

Line 14. Enter each spouse’s separate adjustments, such as

an IRA deduction. Allocate other adjustments as you

determine.

Line 15. If you used the standard deduction on your joint tax

return, enter in both columns (b) and (c) one-half of the basic

standard deduction shown in column (a). Also allocate any

real estate taxes and any disaster loss as you determine.

Line 13b. Identify the type and amount. Allocate joint income,

such as interest earned on a joint bank account, as you

determine. Be sure to allocate all income shown on the joint

return.
Form 8379 (Rev. 1-2009) Page 4

Line 18. Allocate self-employment tax to the spouse who

earned the self-employment income.

Line 19. Enter federal income tax withheld from each

spouse’s income as shown on Forms W-2, W-2G, and 1099.

Be sure to attach copies of these forms to your tax return or

to Form 8379 if you are filing it by itself. Also include on this

line any excess social security or tier 1 RRTA tax withheld.

Line 20. You can allocate joint estimated tax payments in any

way you choose as long as both you and your spouse agree. If

you cannot agree, the estimated tax payments will be

allocated according to the following formula:

How To Avoid Common Mistakes

Mistakes may delay your refund or result in notices being

sent to you.

● Make sure to enclose copies of all Forms W-2 and W-2G

for both spouses, and any Forms 1099 showing income tax

withheld, to prevent a delay in processing your allocation.

● Enter “Injured Spouse” in the upper left corner of page 1 of

your joint return.

● Any dependency exemptions must be entered in whole

numbers. Do not use fractions.

● Make sure the debt is subject to offset (for example, a

legally enforceable past-due federal tax, state income tax,

child or spousal support, or other federal nontax debt, such

as a student loan).

Privacy Act and Paperwork Reduction Act Notice. Our

legal right to ask for the information on this form is Internal

Revenue Code sections 6001, 6011, 6109, and 6402 and

their regulations. You are required to provide the information

requested on this form only if you wish to have an

overpayment of taxes from a joint return allocated between

you and your spouse. We need it to ensure that you are

allocating items correctly and to allow us to figure the correct

amount of your refund. If you do not provide this information,

we may be unable to process your allocation request.

Providing false information may subject you to penalties. We

may disclose this information to the Department of Justice

for civil and criminal litigation, and to cities, states, and the

District of Columbia for use in administering their tax laws.

We may also disclose this information to other countries

under a tax treaty, to federal and state agencies to enforce

federal nontax criminal laws, or to federal law enforcement

and intelligence agencies to combat terrorism.

You are not required to provide the information requested

on a form that is subject to the Paperwork Reduction Act

unless the form displays a valid OMB control number. Books

or records relating to a form or its instructions must be

retained as long as their contents may become material in

the administration of any Internal Revenue law. Generally, tax

returns and return information are confidential, as required by

Code section 6103.

The average time and expenses required to complete and

file this form will vary depending on individual circumstances.

For the estimated averages, see the instructions for your

income tax return.

If you have suggestions for making this form simpler, we

would be happy to hear from you. See the instructions for

your income tax return.

Line 17. Allocate any child tax credit, child and dependent

care credit, and additional child tax credit to the spouse who

was allocated the qualifying child’s exemption. But if you

attached Form 8901 to your tax return, allocate the child tax

credit as you determine. Do not include any earned income

credit here; the IRS will allocate it based on each spouse’s

income. Allocate business credits based on each spouse’s

interest in the business. Allocate any other credits as you

determine.

If you itemize your deductions, enter each spouse’s

separate deductions, such as employee business expenses.

Allocate other deductions as you determine.

Line 16. Allocate the exemptions claimed on the joint return

to the spouse who would have claimed them if separate

returns had been filed. Enter whole numbers only. For

example, you cannot allocate 3 exemptions by giving 1.5

exemptions to each spouse.

However, if you checked the boxes for age or blindness at

the top of page 2 of Form 1040 or 1040A, enter your total

standard deduction on line 15, column (a). Allocate your basic

standard deduction (including any real estate taxes or disaster

loss) as explained earlier. Your basic standard deduction is as

follows: 2004—$9,700; 2005—$10,000; 2006—$10,300;

2007—$10,700; 2008—$10,900; 2009—$11,400. If someone

could claim you or your spouse as a dependent, your basic

standard deduction is the amount on line 3a of the standard

deduction worksheet (line 5a for 2004; line 4 for 2008). Then

use the following worksheet to allocate the additional standard

deduction (the difference between the total standard

deduction and the basic standard deduction).

1. Enter here the total number of boxes

checked for age or blindness for yourself

at the top of page 2 of Form 1040 or 1040A

2. Enter the additional standard deduction

for the year as shown below 

2004 $950

2005 $1,000

2006 $1,000

3. Multiply line 2 by line 1. Include this

amount on line 15, column (b) 

4. Enter here the total number of boxes checked 

for age or blindness for your spouse at the

top of page 2 of Form 1040 or 1040A 

5. Multiply line 4 by line 2. Include this

amount on line 15, column (c) 

● Items of income, expenses, credits and deductions must

be allocated to the spouse who would have entered the item

on his or her separate return.

Both separate tax liabilities x Estimated tax payments

Allocate each spouse’s separate estimated tax payments to

the spouse who made them.

2007 $1,050

2008 $1,050

2009 $1,100

Each spouse’s separate tax liability