How to File the Injured Spouse Allocation Tax Form

If you have suffered a tax refund offset there is a way to recover a potion of your money. The Injured Spouse Allocation tax form is the IRS publication that will keep you or your spouse from suffering from an unfair debt. File the Tax Form 8379 to recover the injured spouses portion of the tax refund.

Difficulty: Moderately Easy

Instructions

Things You'll Need:

• Tax Form 8379
• FMS [phone]
• IRS [phone]

1. 
    
   Past Due Debt

   If you are filling a joint tax return and you or you spouse will be suffering a tax refund offset you should file the IRS Tax Form 8379 to recover a portion of your losses. You could suffer a tax refund offset per the Treasury Offset Program if either of you are behind on child support payments, school loan payments, or USDA loan payments. The tax form 8379 will protect the injured spouse from losing all of his/her portion of the tax refund.

2. 
    
   Tax Refund Offset

   If you think you will be a victim of tax refund offset you can check with the Financial Management Service of the Department of the Treasury. This office is the debt collection agency for the Treasury Offset Program. You can call toll free at [phone], where you will reach an automated service that will confirm a tax refund offset in your name or the name of your spouse. If a tax offset is confirmed you can file tax form 8379.

3. 
    
   Tax Form

   To download the tax form 8379 follow the link in the resources section. You can file this tax form at the time you file your tax return, or as soon as you are aware of an offset. This form can recover tax refund money for up to six years on some types of tax refund offset.

4. 
    
   Sample 8379 Tax Form

   Answer Questions 1-12 on the tax form 8379 to determine eligibility for the Injured Spouse Allocation. Make sure on question 10 you check the box for the injured spouse, which is the spouse that does not owe the debt.

5. 
    
   Tax Form 8379

   Part 3 of the Injured Spouse Allocation tax form can be slightly tricky to fill out. The form is separated into 3 blocks Block A being the total amounts on your tax return, Block B is for the Injured Spouse, and Block C is for the person owing the debt. The IRS prints a publication along with this tax form.

6. 
    
   IRS Tax Form

   Part 3 of the Injured Spouse Allocation form should be filled out as follows:
   13 A. is Wages reported on a w2 fill in according to the total, the injured spouse wages, and the other spouse wages.
   13.B is Any other wages such as self employment income or intrest on a joint account.
   14. is Adjustments to your income such as IRA deductions or any other deduction you determine.
   15. is your standard deduction, which should be entered as the total deduction, and then one half entered for each spouse. The Standard Deduction for 2008 is 10,900.

7. 
    
   Tax Form

   Line 16 of the Injured Spouse Allocation form is for the exemptions you would claim. These exemptions will determine the injured spouses portion of the Earned Income Credit as well as the Child Tax Credit. If you and your spouse have 4 children the injured spouse should claim 5 exemptions while the non injured spouse would only claim 1, for a total of 6 exemptions.

8. 
    
   Tax Refund Offset

   Line 17 is for any additional credits such as Additional Child Tax Credit.
   Line 18 is for any other taxes you paid such as self employment tax.
   Line 19 is for federal income tax withheld and should be split according to W2's.
   Line 20 is for joint estimated tax payments.

9. 
    
   Tax Debt

   If you file the Injured Spouse Allocation Form with your tax return you can file the form electronically or mail it as you normally would. If you did not file form 8379 electronically with your joint tax return you must mail it to the IRS office in your state. Make sure to attach a copy of all w2's on the joint tax return as well as any 1099's you may have. The Injured Spouse Allocation Form CANNOT be filed electronically if you did not include it in the original filling of your tax return. File tax form 8379 every year that you think you may be subject to an offset.

Tips & Warnings

• Use the link in the resources section to download a copy of Tax Form 8379.
• Use Adobe Acrobat Reader to open and fill out the form.
• Make sure that the injured spouse claims all exemptions except 1.
• Make sure to read the form carefully and fill it out correctly.
• Attach all w2's or 1099's to your tax form 8379.

Resources

• Tax Form 8379
• Treasury Offset Program
• IRS Helpful Numbers

[Gracie1402]

on 3/5/2009 I hope that I never have to use this form but it is a great article for those that do!

[cliftonwilliams]

on 3/3/2009 You can use Turbo Tax and H

[shamstra]

on 3/1/2009 This was a great step-by-step through the updated 8379 Injured Spouse Allocation form. Thank you.I am curious if anyone knows exactly which efile programs allow one to submit the 8379 electronically. I tried TaxACT and H