Federal Injured Spouse Allocation

Injured Spouse Allocation
Form 8379 (Rev. November 2023)
8379

Form
(Rev. November 2023)
Department of the Treasury
Internal Revenue Service

Part I

Injured Spouse Allocation

OMB No. 1545-0074

Go to www.irs.gov/Form8379 for instructions and the latest information.

Attachment
Sequence No. 104

Should You File This Form? You must complete this part.

. Answer the following questions for that year.
1 Enter the tax year for which you are filing this form
2 Did you (or will you) file a joint return?
Yes. Go to line 3.
No. Stop here. Do not file this form. You are not an injured spouse.
3 Did (or will) the IRS use the joint overpayment to pay any of the following legally enforceable past-due debt(s) owed only by your
spouse? See instructions.
• Federal tax • State income tax • State unemployment compensation • Child support
• Spousal support • Federal nontax debt (such as a student loan)
Yes. Go to line 4.
No. Stop here. Do not file this form. You are not an injured spouse.
Note: If the past-due amount is for a federal tax liability owed by both you and your spouse, you may qualify for innocent
spouse relief for the year to which the joint overpayment was (or will be) applied. See Innocent Spouse Relief in the
instructions.
4 Are you legally obligated to pay this past-due amount?
Yes. Stop here. Do not file this form. You are not an injured spouse.

5

6

7

8

9

Note: If the past-due amount is for a federal tax liability owed by both you and your spouse, you may qualify for innocent
spouse relief for the year to which the joint overpayment was (or will be) applied. See Innocent Spouse Relief in the
instructions.
No. Go to line 5.
Were you a resident of a community property state at any time during the tax year entered on line 1? See instructions.
Yes. Enter the name(s) of the community property state(s)
Skip lines 6 through 9. Go to Part II and complete the rest of this form.
No. Go to line 6.
Did you make and report payments, such as federal income tax withholding or estimated tax payments?
Yes. Skip lines 7 through 9 and go to Part II and complete the rest of this form.
No. Go to line 7.
Did you have earned income, such as wages, salaries, or self-employment income?
Yes. Go to line 8.
No. Skip line 8 and go to line 9.
Did (or will) you claim the earned income credit or additional child tax credit?
Yes. Skip line 9 and go to Part II and complete the rest of this form.
No. Go to line 9.
Did (or will) you claim a refundable tax credit? See instructions.
Yes. Go to Part II and complete the rest of this form.
No. Stop here. Do not file this form. You are not an injured spouse.

Part II

.

Information About the Joint Return for Which This Form Is Filed

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

Social security number shown first

If injured spouse,
check here

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

Social security number shown second

If injured spouse,
check here

11 Check this box only if you want your refund issued in both names. Otherwise, separate refunds will be issued for each
spouse, if applicable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12 Do you want any injured spouse refund mailed to an address different from the one on your joint return?
If “Yes,” enter the address. If a foreign address, see instructions.
Number and street

Yes

No

City, town or post office, state, and ZIP code

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 62474Q

Form 8379 (Rev. 11-2023)

Page 2

Form 8379 (Rev. 11-2023)

Part III

Allocation Between Spouses of Items on the Joint Return. See the separate Form 8379 instructions for Part III.
Allocated Items
(Column (a) must equal columns (b) + (c))

13

Income:

(a) Amount shown
on joint return

(b) Allocated to
injured spouse

(c) Allocated to
other spouse

a. Income reported on Form(s) W-2
b. All other income

14

Adjustments to income

15

Standard deduction or itemized deductions

16

Nonrefundable credits

17

Refundable credits (do not include any earned income credit)

18

Other taxes

19

Federal income tax withheld

20

Payments

Part IV

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

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 Injured spouse’s signature
this form for
your records
Print/Type preparer’s name

Paid
Preparer
Use Only

Date
Preparer’s signature

Phone number

Date

Check
if
self-employed

Firm’s name

Firm’s EIN

Firm’s address

Phone no.

PTIN

Form 8379 (Rev. 11-2023)