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Form 8379 Instruktioner

Instruktioner for Form 8379, Injured Spouse Allocation

Rev. november 2023

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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 8379  
Injured Spouse Allocation  
(Rev. November 2023)  
Section references are to the Internal Revenue Code  
unless otherwise noted.  
responsible for paying the full amount of tax, interest, and  
penalties due related to your joint return. However, if you  
qualify for innocent spouse relief, you may be relieved of  
part or all of the joint tax liability. You may qualify for relief  
from the joint tax liability if any of the following apply.  
Future Developments  
For the latest information about developments related to  
Form 8379 and its instructions, such as legislation  
enacted after they were published, go to IRS.gov/  
There is an understatement of tax because your spouse  
omitted income or claimed false deductions or credits,  
and you didn't know or have reason to know of the  
understatement.  
Reminder  
There is an understatement of tax and you are divorced,  
separated, or no longer living with your spouse.  
If both spouses have qualified business income (QBI), the  
IRS will generally use information reported with the jointly  
filed Form 1040 or 1040-SR to allocate the QBI deduction  
as a percentage of each spouse’s QBI.  
Given all the facts and circumstances, it wouldn't be fair  
to hold you liable for the tax.  
See Pub. 971 for more details.  
When To File  
General Instructions  
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.  
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.  
You must file Form 8379 within 3 years from the due  
date of the original return (including extensions) or within 2  
years from the date you paid the tax that was later offset,  
whichever is later. Certain circumstances described in  
section 6511 may extend this period.  
Which Revision To Use  
Use the November 2023 revision of Form 8379 for tax  
years beginning in 2023 or later, until a later revision is  
issued. Use prior revisions of the form and instructions for  
earlier tax years. All revisions are available at IRS.gov/  
How To File  
You can file Form 8379 with your joint return or amended  
joint return (Form 1040-X), or you can file it afterwards by  
itself. File Form 8379 with Form 1040-X only if you are  
amending your original return to claim a joint refund.  
Are You an Injured Spouse?  
You may be an injured spouse if you file a joint 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, state  
unemployment compensation debts, child support, or a  
federal nontax debt, such as a student loan.  
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.  
A Notice of Offset for federal tax debts is issued by the  
IRS. A Notice of Offset for past-due state income tax,  
state unemployment compensation debt, child support, or  
federal nontax debts (such as a student loan) is issued by  
the U.S. Treasury Department's Bureau of the Fiscal  
Service.  
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, if the form  
is incomplete when filed, or if you attach a copy of your  
previously filed joint return.  
Fiscal.Treasury.gov for more information about  
refund offsets and debts.  
TIP  
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. Processing errors can increase  
the time needed to process your Form 8379. See How To  
Complete Part I to determine if you are an injured  
spouse.  
Innocent Spouse Relief  
Don’t file Form 8379 if you are claiming innocent spouse  
relief. Instead, file Form 8857. Generally, both spouses are  
Nov 13, 2023  
Cat. No. 52888M  
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  
Where To File  
See the chart below to determine where to file your Form  
8379.  
IF you file  
Form 8379...  
THEN mail  
Form 8379...  
with your joint return  
and your joint return to the  
Internal Revenue Service  
Center for the area where you  
live.*  
non-federal tax debts such as child support, student  
loans, state unemployment compensation debts, 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.  
For more guidance regarding the amount of an  
overpayment from a joint return that the IRS may offset  
against a spouse's separate tax liability, see the revenue  
ruling for your state next.  
by itself after you filed your  
original joint return on paper  
to the same Internal Revenue  
Service Center where you  
filed your original return.*  
by itself after you filed your  
original joint return  
electronically  
to the Internal Revenue  
Service Center for the area  
where you live.*  
with an amended return (Form to the Internal Revenue  
1040-X) or other subsequent  
return  
Service Center for the area  
where you live.*  
IF you  
live in...  
THEN use...  
* For Internal Revenue Service Center mailing addresses, see  
your tax return instructions or go to IRS.gov/Filing/Where-to-  
Arizona or  
Wisconsin  
Rev. Rul. 2004-71,  
available at  
California, Idaho,  
or Louisiana  
Rev. Rul. 2004-72,  
available at  
Taxpayer Assistance Centers are not Internal  
Revenue Service Centers. You can't make an  
!
CAUTION  
appointment at an Internal Revenue Service  
Center to file Form 8379.  
Nevada, New  
Mexico, or  
Washington  
Rev. Rul. 2004-73,  
available at  
Amending Your Tax Return  
If you file an amended joint return (Form 1040-X) to claim  
an additional refund and you don't 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.  
Texas  
Rev. Rul. 2004-74,  
available at  
Specific Instructions  
Line 9. Refundable credits include the following.  
Part I  
American opportunity credit (2009 and later years).  
Credit for federal tax paid on fuels.  
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 the Bureau of the  
Fiscal Service at 800-304-3107 (for TTY/TDD help, call  
866-297-0517).  
Refundable prior year minimum tax.  
Premium tax credit (2014 and later years).  
Part II  
Line 12. If you checked the “Yes” box, enter the address  
Filing Form 8379 when no past-due obligation  
and read the following instructions.  
exists will delay your refund.  
TIP  
If the address change is permanent, submit Form  
8822, Change of Address, with Form 8379. If your last  
return was a joint return, your spouse must also sign Form  
8822 unless you, the injured spouse, check the box on  
line 1 of Form 8822 indicating that you are establishing a  
separate residence.  
Line 5. Community property states are Arizona,  
California, Idaho, Louisiana, Nevada, New Mexico, Texas,  
Washington, and Wisconsin.  
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  
If the address change is temporary, don't submit Form  
8822. However, the temporary address change may delay  
your injured spouse refund.  
intended to establish a permanent home. For more  
information about the factors used to determine whether  
you are subject to community property laws, see Pub. 555.  
Foreign address. Enter the information in the following  
order: number and street; city, province, county, or state;  
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Instructions for Form 8379 (Rev. 11-2023)  
and country. Follow the country's practice for entering the  
adjustments that don't belong exclusively to one spouse,  
allocate them as you determine.  
postal code. Do not abbreviate the country name.  
Line 15. In column (a), enter the standard deduction or  
itemized deductions shown on your joint return. These  
amounts will be reported on Form 1040 or 1040-SR,  
line 12.  
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 return. So, each spouse must allocate their  
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 their separate return.  
If you used the standard deduction. In columns (b)  
and (c), include one-half of your basic standard deduction.  
Your basic standard deduction is generally as follows.  
Basic Standard Deduction  
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.  
2023  
2024  
$27,700  
$29,200  
However, if someone could claim you or your spouse as a  
dependent, your basic standard deduction is the amount  
on line 4c of the Standard Deduction Worksheet for  
Dependents, found in the Instructions for Form 1040 (or  
1040-SR). If you checked any boxes for age or blindness  
on your joint return, use the following worksheet to  
allocate the additional standard deduction (the difference  
between the total standard deduction and the basic  
standard deduction).  
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 if you checked the  
Yes” box on line 5.  
The IRS will figure the amount of any refund due the  
injured spouse.  
If a deduction or credit would not be allowed had you  
filed a separate return, use the deduction or credit shown  
on your joint return and allocate that amount between you  
and your spouse. An example of a deduction that is  
generally not allowed on a separate return is the student  
loan interest deduction. Examples of credits not allowed  
on a separate return are the child and dependent care  
credit and the American opportunity credit. A similar rule  
applies to income and deductions (such as taxable social  
security benefits and the IRA deduction) that are subject  
to special limits on a separate return. Use the income and  
deductions shown on your joint return and allocate them  
between you and your spouse.  
1. Enter here the total number of boxes checked  
for age or blindness for yourself (the injured  
spouse) on your joint return . . . . . . . . . .  
2. Enter the additional standard deduction for the  
year as shown below . . . . . . . . . . . . . . . .  
2023  
2024  
$1,500  
$1,550  
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 on your  
joint return . . . . . . . . . . . . . . . . . . . . . . .  
5. Multiply line 4 by line 2. Include this amount on  
line 15, column (c) . . . . . . . . . . . . . . . . . .  
Line 13a. In column (a), include any income shown on  
your joint return from Form(s) W-2. This income will  
generally be reported on Form 1040 or 1040-SR, line 1a.  
In columns (b) and (c), enter the separate income that  
each spouse earned.  
Line 13b. In column (a), include all other income shown  
on your joint return. Identify the type and amount. This  
income will generally be reported on Form 1040 or  
1040-SR, lines 1b–9 (includes Schedule 1 (Form 1040),  
lines 1–10).  
In columns (b) and (c), 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.  
Line 14. In column (a), include any adjustments shown  
on your joint return. These adjustments will be reported on  
Form 1040 or 1040-SR, line 10 (includes Schedule 1  
(Form 1040), lines 11–26).  
In columns (b) and (c), allocate each adjustment to the  
spouse who would have claimed it if a separate return had  
been filed. For example, allocate the IRA deduction to the  
spouse who owns the IRA and allocate the student loan  
interest deduction to the spouse who is legally obligated  
to make the interest payments. If there are any  
If you itemize your deductions. In columns (b) and  
(c), include each spouse's separate deductions, such as  
state and local income taxes. Allocate other deductions as  
you determine.  
Line 16. In column (a), enter any nonrefundable tax  
credits shown on your joint return. These credits are  
reported on Form 1040 or 1040-SR, line 19, and in Part I  
of Schedule 3 (Form 1040).  
In columns (b) and (c), allocate any child tax credit,  
credit for other dependents, child and dependent care  
credit, and education credit solely based on a  
dependent’s education expenses to the spouse who  
would have claimed the qualifying child (or qualifying  
relative) as a dependent if separate returns had been filed.  
Allocate any other credits as you determine.  
Line 17. In column (a), include any refundable tax credits  
(except the earned income credit) shown on your joint  
Instructions for Form 8379 (Rev. 11-2023)  
-3-  
return. These credits will be reported on Form 1040 or  
1040-SR, lines 28 and 29, and in Part II of Schedule 3  
(Form 1040).  
In columns (b) and (c), allocate any additional child tax  
credit and any education credit solely based on a  
dependent’s education expenses to the spouse who  
would have claimed the qualifying child (or qualifying  
relative) as a dependent if separate returns had been filed.  
Don't 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.  
Line 18. In column (a), include any other taxes shown on  
your joint return. These other taxes will be reported on  
Schedule 2 (Form 1040), line 2, and in Part II of Schedule  
2.  
Allocate each spouse's separate estimated tax  
payments to the spouse who made them.  
Daytime phone number. Providing your daytime phone  
number may help speed the processing of Form 8379. We  
may have questions about items on it. If you answer our  
questions over the phone, we may be able to continue  
processing Form 8379 without mailing you a letter.  
How To Avoid Common Mistakes  
Mistakes may delay your refund or result in notices being  
sent to you.  
If you file Form 8379 separately, don't include a copy of  
your joint return. This will prevent delays in processing  
your allocation. Make sure to enclose copies of all Forms  
W-2 and W-2G for both spouses, and any Forms 1099  
showing income tax withheld.  
If you file Form 8379 with your joint return or amended  
In columns (b) and (c), allocate self-employment tax to  
the spouse who earned the self-employment income.  
Allocate the excess advance premium tax credit  
joint return, enter “Injured Spouse” in the upper left corner  
of page 1 of your joint return.  
Items of income, expenses, credits, and deductions  
repayment in any way you determine. Allocate the Net  
Investment Income Tax (Form 8960) consistently with the  
allocation used for net investment income on line 13b.  
must be allocated to the spouse who would have entered  
the item on his or her separate return.  
Make sure the debt is subject to offset (for example, a  
legally enforceable past-due federal tax, state income tax,  
child support, state unemployment compensation debts,  
or other federal nontax debt, such as a student loan).  
Line 19. In column (a), include any federal income tax  
withheld shown on your joint return. The tax withheld will  
be reported on Form 1040 or 1040-SR, line 25d, and  
Schedule 3 (Form 1040), line 11.  
In columns (b) and (c), 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 railroad retirement (RRTA) tax withheld  
and any Additional Medicare Tax withholding from Form  
8959, line 24, attributed to each spouse.  
Line 20. In column (a), include any payments shown on  
your joint return. These payments will be reported on Form  
1040 or 1040-SR, line 26, and Schedule 3 (Form 1040),  
line 10.  
In columns (b) and (c), you can allocate joint estimated  
tax payments in any way you choose as long as both you  
and your spouse agree. If you can't agree, the estimated  
tax payments will be allocated according to the following  
formula.  
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. We need it to ensure that you are complying  
with these laws and to allow us to figure and collect the  
right amount of tax.  
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 section 6103.  
The average time and expense 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.  
Each spouse's  
Estimated tax  
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.  
separate tax liability  
×
payments  
Both separate tax liabilities  
-4-  
Instructions for Form 8379 (Rev. 11-2023)