Connecticut Nonobligated Spouse Claim

Nonobligated Spouse Claim
Form CT-8379
Department of Revenue Services
State of Connecticut

2023

Form CT-8379

Nonobligated Spouse Claim

(Rev. 12/23)

Place this form on top of your completed Connecticut income tax return and check the box for Form CT‑8379 on the front of your return.
Complete in blue or black ink only. Please note that each form is year specific. To prevent any delay in processing your return, the correct year’s
form must be submitted to the Department of Revenue Services (DRS).

Attach ALL Forms W‑2/1099 and Schedules CT K‑1.

Taxpayer Information as Shown on Joint Connecticut Income Tax Return
Your first name and middle initial	
Spouse’s first name and middle initial	

Last name

Your Social Security Number

Nonobligated spouse

Last name

__ __ __ •• __ __ •• __ __ __ __
•
•
Spouse’s Social Security Number

Nonobligated spouse

•

 Yes  No

•
•
__ __ __ •• __ __ •• __ __ __ __
•

Mailing address (number and street), apartment number, PO Box
City, town, or post office	

•

•

 Yes  No

Your daytime telephone number

	–	

	

State	

–

ZIP code

You may file this form if:
The filing status claimed on your 2023 Connecticut income tax return is married filing jointly;

•	

You do not want your share of a joint Connecticut income tax refund to be applied against your spouse’s past-due
child support, a debt to any Connecticut state agency, or tax debt due to another state or the Internal Revenue
Service (IRS); and

•	

You meet all of the requirements under Am I a Nonobligated Spouse? on the back of this form.



Attach ALL Forms W-2/1099
and Schedules CT K-1 here.



•	

Do not use this form if you are requesting relief from a joint Connecticut income tax liability you believe should be paid
only by your spouse (or former spouse). See Form CT‑8857, Request for Innocent Spouse Relief (And Separation of
Liability and Equitable Relief).
Do not use this form to claim your share of a Connecticut income tax refund that was applied against your spouse’s
federal income tax liability. For information about IRS offsets, contact the IRS at the telephone number listed on the
Notice of Refund Offset issued to you.
Allocation Items

Nonobligated
Spouse

Joint

See Specific Instructions on the back of this form.
a.	Connecticut adjusted gross income

$

b.	Total tax

$

c.	Connecticut income tax withheld: ALL Forms W‑2/1099
must be attached.

$

d.	Separate estimated Connecticut income tax payments or
payments made with extension request
e.	Joint estimated Connecticut income tax payments or
payments made with extension request

$

f.	 Connecticut earned income tax credit

$

g.	Pass-through entity tax credit: ALL Schedules CT K‑1
must be attached.

$

h.	Joint amount overpaid

$

Obligated
Spouse

$

$

$

$

$

$

$

$

DRS will calculate the amount of the refund owed to the nonobligated spouse.
Declaration: I declare under penalty of law that I have examined this return (including any accompanying schedules and statements) and, to the best of
my knowledge and belief, it is true, complete, and correct. I understand the penalty for willfully delivering a false return or document to DRS is a fine of not
more than $5,000, imprisonment for not more than five years, or both. The declaration of a paid preparer other than the taxpayer is based on all information
of which the preparer has any knowledge.

Sign Here
Keep a
copy for
your
records.

Your signature (nonobligated spouse)	
Paid preparer’s signature	
Firm’s name, address, and ZIP code	

	
Date	

	

Date

Telephone number	

	–	

	

–

	

Visit us at portal.ct.gov/DRS for more information.

Preparer’s PTIN
FEIN

Form CT-8379 Instructions
Purpose: Use Form CT‑8379, Nonobligated Spouse Claim, if:
•	 You are a nonobligated spouse and all or part of your overpayment
was (or is expected to be) applied against:
•	 Your spouse’s past due State of Connecticut debt (such as  
child support, student loan, or any debt to any Connecticut
state agency); or
•	 Your spouse’s tax debt owed to another state or the IRS; and
•	 You want your share of the joint overpayment refunded to you.

General Instructions

Am I a Nonobligated Spouse?

You are a nonobligated spouse, if you meet all of the following
requirements:
•	 You filed a joint Connecticut income tax return reporting an
overpayment of income tax, all or part of which was or is expected
to be applied against past-due child support, a debt to any
Connecticut state agency, or a tax debt owed to another state or
the IRS by your spouse (the obligated spouse);
•	 You received income (such as wages, interest, etc.) reported on
the joint return; and
•	 You made Connecticut income tax payments (such as withholding,
estimated tax payments, or payments with an extension) reported
on the joint return or qualify for the Connecticut earned income
tax credit or have a pass-through entity tax credit.
Filing the Return: File Form CT‑8379 with Form CT‑1040,
Connecticut Resident Income Tax Return, Form CT‑1040NR/PY,
Connecticut Nonresident or Part-Year Resident Income Tax Return,
or Form CT‑1040X, Amended Income Tax Return for Individuals.
Electronic filers: If you are filing electronically, select the
indicator for Form CT‑8379 on your Connecticut income tax
return. Complete Form CT-8379 and upload as an attachment.
Paper filers: Check the box for Form CT‑8379 on the front of
your Connecticut income tax return. Place this form on top of
the completed Connecticut income tax return.
If you previously filed your 2023 Connecticut income tax return
and your refund was offset, do not file Form CT‑1040X. Mail
Form CT‑8379 separately to:
	
	
	

Department of Revenue Services
PO Box 5035
Hartford CT 06102-5035

Attach copies of ALL Forms W‑2, 1099 and Schedules
CT K‑1 to support income, withholding and any
pass‑through entity tax credit claimed on Form CT‑8379.

Specific Instructions

Taxpayer Information: Enter the taxpayer information exactly as
it appears on your Connecticut income tax return. The name and
Social Security Number (SSN) entered first on the joint tax return
must also be entered first on Form CT‑8379.

	Allocation Items

a.	 Connecticut adjusted gross income: Enter the joint amount
as reported on your joint Connecticut income tax return (Form
CT‑1040, Line 5; Form CT‑1040NR/PY, Line 5; or Form CT‑1040X,
Column C, Line 5).Then separately allocate the individual incomes
according to which spouse earned the income. The sum of these
must equal the amount reported as joint income.
Form CT-8379 Back (Rev. 12/23)

	 Nonresidents and Part-Year Residents only - Complete the

chart below. Enter the joint amount of your Connecticut-sourced
income as reported on your Form CT‑1040NR/PY, Line  6,
or Form CT‑1040X, Column  C, Line  6. Separately allocate
the Connecticut-sourced income between the two spouses.
The sum of these must equal the amount reported as joint
Connecticut‑sourced income.

Nonresidents
and Part-Year
Residents Only

Connecticut-Sourced Income

(Form CT‑1040NR/PY, Line 6, or
Form CT‑1040X, Column C, Line 6)

Joint		

$	
Nonobligated Spouse	 $	
Obligated Spouse	
$	

.00
.00
.00

b.	 Total tax: Enter the joint Connecticut tax liability as reported on
your joint Connecticut income tax return (Form CT‑1040, Line 16;
Form CT‑1040NR/PY, Line 18; or Form CT‑1040X, Column C,
Line 20).
c.	 Connecticut income tax withheld: Enter the joint Connecticut
withholding as reported on your joint Connecticut income tax
return (Form CT‑1040, Line 18; Form CT‑1040NR/PY, Line 20; or
Form CT‑1040X, Column C, Line 21). List each spouse’s share
separately as shown on your individual withholding forms (such
as W‑2s or 1099s). Attach ALL Forms W‑2/1099.
d.	 Separate estimated Connecticut income tax payments or
payments made with extension request: Enter any separately
paid estimated Connecticut income tax payments or payments
paid with request for extension, in the appropriate spaces.
e.	 Joint estimated Connecticut income tax payments or
payments made with extension requests: Enter the
total amount of any joint estimated Connecticut income tax
payments or payments made with request for extension. Include
overpayments applied from the previous year if filing jointly with
the same spouse.
f.	 Connecticut earned income tax credit: Enter the amount
reported on your joint Connecticut income tax return (Form
CT‑1040, Line 20a.; Form CT‑1040X, Column C, Line 22a).
g.	 Pass-through entity tax credit: Enter the amount reported
on your joint Connecticut income tax return (Form CT‑1040,
Line  20c.; Form CT‑1040NR/PY, Line  22b.; Form CT‑1040X,
Column C, Line 22c). List each spouse’s share of pass-through
entity tax credit separately. Attach ALL Schedules CT K‑1.
h.	 Joint amount overpaid: Enter the joint amount overpaid as
reported on your joint Connecticut income tax return (Form
CT‑1040, Line  22; Form CT‑1040NR/PY, Line  24; or Form
CT‑1040X, Column C, Line 27).
Nonobligated Spouse Refund: DRS will calculate the amount
of the nonobligated spouse’s refund. The nonobligated spouse’s
share of the joint Connecticut tax overpayment cannot exceed the
joint overpayment.
Signature: The nonobligated spouse must sign this form.
Others Who May Sign for the Nonobligated Spouse:  Anyone
with a signed LGL‑001, Power of Attorney, may sign on behalf of
the nonobligated spouse. Attach a copy of the LGL‑001.
Paid Preparer’s Signature: Anyone you pay to prepare your return
must sign and date it. Paid preparers must also enter their Personal
Tax Identification Number (PTIN), and their firm’s Federal Employer
Identification Number (FEIN) in the spaces provided.