Form 8379

Description

Form 8379 - Injured Spouse

When a joint return is filed and only one spouse owes past due federal tax, past-due child support, a federal debt, or state income tax, the other spouse can be considered an injured spouse and can request his or her share of the joint refund. If this situation applies to you, file Form 8379, Injured Spouse Claim and Allocation, to recover your share of the joint refund.

You are considered an injured spouse if you:

(1) Filed a joint tax return
(2) Have reported income (such as wages, interest, etc.)
(3) Have made and reported tax payments (such as federal income tax withheld from wages or estimated tax payments) or claimed the earned income credit or other refundable credit, and
(4) Have an overpayment, all or part of which can be applied against the past-due amount for which you are not liable.

If the injured spouse lives in a Community Property state, only requirements (1) and (4) need to be met to file Form 8379. Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin.

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