Massachusetts Nondebtor Spouse Claim and Allocation of Refund Due

Nondebtor Spouse Claim and Allocation of Refund Due
Form M-8379
Massachusetts Department of Revenue

Form M-8379
Nondebtor Spouse Claim and Allocation for Refund Due

2024

Note: Read the instructions below before completing this form to be sure you are eligible to file.
Please print or type. Names and address must appear as they did on the joint return for the tax year in question.
Tax year of expected refund
Name 	

Social Security number 	

Fill in if nondebtor spouse

●
Street address
City/Town 	

State 	

Zip

Name of spouse (if filing joint return) 	

Social Security number 	

Name of executor(s) 	

Designation

Fill in if nondebtor spouse

●

Street address
City/Town 	

State 	

Allocation items

Zip

a. Nondebtor spouse

b. Other spouse

c. Joint (as filed)
(add col. a and col. b)

1	 Total income (list all sources). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  1	
2	 Adjustments to income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  2	
3	Deductions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  3	
4	Exemptions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  4	
5	 Credits against tax (do not include Limited Income Credit). . . . . . . . . .  5	
6	 Taxes withheld (include copies of all Forms W-2). . . . . . . . . . . . . . . . .  6	
7	 Tax payments (amounts paid with return, estimated, etc.). . . . . . . . . .  7	

● Fill in if the refund due is being requested in the nondebtor spouse’s name only.

Are You Eligible to File this Form?
You may file this form if:

• you filed a joint Massachusetts tax return with an overpayment applied
against the past due income tax debt of your spouse;
• you received income; and
•	 you made tax payments through withholding or estimated tax payments.
You may not file this form if:
•	 your joint refund has been or will be applied to past due tax owed jointly
to the Commonwealth of Massachusetts;
• you, as an individual, filed jointly but made no tax payments for the tax
year at issue; or

• you are liable for any past due tax payments to the Commonwealth of
Massachusetts.
Enter the appropriate information from the tax return in question where
requested. The Department of Revenue will calculate your nondebtor refund based on married filing separate status.
Tax refunds applied to satisfy unpaid debts to other state agencies must
be appealed directly to that state agency. Overpayments applied to child
support must be appealed to Child Support Enforcement.
Mail form to Massachusetts Department of Revenue, PO Box 7010,
Boston, MA 02204.

Declaration

Under penalties of perjury, I declare that I have examined this form, and to the best of my knowledge it is true, correct and complete. Declaration of
preparer (other than taxpayer) is based on all information of which the preparer has knowledge.
Signature of nondebtor spouse 	

Date

Signature of paid preparer 	

Date 	

Social Security number