Injured Spouse Claim and Allocation Form

Department of the Treasury

Internal Revenue Service

Name(s) shown on return Your social security number

Are You an Injured Spouse?

You are an injured spouse if all or part of your share of the overpayment shown on your joint return was, or is expected to be,

applied against your spouse’s past-due child or spousal support payments or certain Federal debts such as student loans. You

may file Form 8379 to claim your part of the refund if all three of the following apply:

How Do I File Form 8379?

● If you have already filed the joint tax return, mail Form 8379 by itself to the same Internal Revenue Service Center where you

filed the joint return. Include copies of all W-2 forms of both spouses and any Forms 1099-R showing income tax withheld.

● If you haven’t filed the joint return, attach Form 8379 to your return when you file it. Write “Injured Spouse” in the upper left

corner of the return.

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

Enter the following information exactly as it is shown on the tax return for which you are filing this claim.

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 ©

Current home address

Is the address on your joint return different from the address shown above?

Do you want the refund check to be payable to the injured spouse only?

Did you live in a community property state (Arizona, California, Idaho, Louisiana, Nevada, New Mexico,

Texas, Washington, or Wisconsin) at any time during the tax year for which you are filing this claim?

If “Yes,” which community property state(s) did you live in?

Note: Overpayments involving community property states will be allocated by the IRS according to state law. Claims from

California, Idaho, Louisiana, and Texas will usually result in no refund for the injured spouse.

Go to Part II on the back.

8379

Part I

1

Social security number shown first If Injured Spouse,

check here ©

Social security number shown second

3 City State ZIP code

4

5

6

Yes No

Yes No

Yes No

Cat. No. 62474Q Form 8379 (Rev. 3-94)

OMB No. 1545-1210

Expires 02-28-97

Paperwork Reduction Act Notice

We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us

the information so that we can process your claim. We need it to ensure that you are allocating items correctly and to allow us

to figure the correct amount of your claim for refund. The time needed to complete and file this form will vary depending on

individual circumstances. The estimated average times are: Recordkeeping, 13 min.; Learning about the law or the form, 5 min.;

Preparing the form, 58 min.; Sending the form, 31 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form more simple, we

would be happy to hear from you. You can write to both the Internal Revenue Service, Attention: Reports Clearance Officer,

PC:FP, Washington, DC 20224; and the Office of Management and Budget, Paperwork Reduction Project (1545-1210),

Washington, DC 20503. Do not send this form to either of these offices. Instead, see How Do I File Form 8379? below.

(Rev. March 1994)

Attachment

Sequence No. 104

1. You are not required to pay the past-due amount.

2. You received and reported income (such as wages, taxable interest, etc.) on the joint return.

3. You made and reported payments, such as Federal income tax withheld from your wages or estimated tax payments, on

the joint return.

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

If you are filing Form 8379 with your tax return, skip to line 5.

2 Enter the tax year for which you are filing this claim © 19____

If all three of the above apply and you want your share of the overpayment shown on the joint return refunded to you,

complete this form. The IRS will figure your part of the overpayment and send you any refund that is due. However, if you also

owe past-due child support or a Federal agency debt, part or all of your share of the overpayment may be applied to that debt.

Allow 6-8 weeks for the processing of this claim.
Form 8379 (Rev. 3-94)

Allocation of Items on the Joint Tax Return Between Spouses

Income. Allocate separate income to the spouse who

earned it. Allocate joint income, such as interest earned

on a joint bank account, as you determine. But be sure to

allocate all income shown on the joint return.

Wages

All other income. Identify the type and amount ©

Adjustments to income. Allocate separate adjustments,

such as an IRA deduction, to the spouse to whom they

belong. Allocate other adjustments as you determine

Standard deduction. If you itemized your deductions, go

to line 10. Otherwise, enter 1⁄2 of the amount in column (a)

in columns (b) and (c) and go to line 11

Itemized deductions. Allocate separate deductions, such

as employee business expenses, to the spouse to whom

they belong. Allocate other deductions as you determine

Number of exemptions. 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)

Credits. Allocate business credits to the spouse who had

the business. Allocate any child and dependent care credit

claimed for a dependent to the spouse who has been

allocated the dependent’s exemption. Do not include the

earned income credit; the IRS will allocate it. Allocate any

other credits as you determine

Other taxes. Allocate self-employment tax to the spouse

who earned the self-employment income. Allocate any

alternative minimum tax as you determine

Federal income tax withheld. Allocate Federal income tax

withheld to each spouse as shown on Forms W-2 and

1099-R. 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 any excess social security, Medicare, and RRTA

tax withheld on this line.)

Payments. Allocate joint estimated tax payments as you

determine, or let the IRS allocate half to each spouse

Note: The IRS will figure the amount of any refund due the injured spouse.

Page 2

Part II

7

a

b

8

9

10

11

12

13

14

15

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) and

address

Paid

Preparer’s

Use Only

( )

Preparer’s social security no. ©

© E. I. No.

ZIP code

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

Date

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