Form 8379

What Is IRS Form 8379: Injured Spouse Allocation?

The "harmed" spouse on a jointly filed tax return can file Form 8379 to recover their share of a joint refund that was seized to pay a past-due obligation of the other spouse. These obligations could incorporate past-due federal tax, state tax, child support, or federal non-tax debt, (for example, a student loan). The term "harmed" alludes to the negatively influenced spouse, who doesn't owe the debt.

Who Can File Form 8379: Injured Spouse Allocation?

Typically, spouses are jointly responsible for a tax obligation so a harmed spouse ought to file Form 8379 when they become aware that all or part of a share of a refund was, or alternately is expected to be, applied against their spouse's legally enforceable past-due obligations.

In the event that a spouse has fallen behind on child support payments, alimony, federal or state taxes, federal non-tax debt, for example, student loans, or certain unemployment compensation debt, then the Department of Treasury is authorized to take a taxpayer's refund and apply it toward the past-due debt. By finishing up Form 8379, the harmed spouse is requesting that the Internal Revenue Service (IRS) release their share of a joint tax refund.

To be eligible to file Form 8370 a harmed spouse must have reported income remembered for the joint return where a refund was decorated.

Instructions to File Form 8379: Injured Spouse Allocation

Form 8379 can be filed with a joint tax return, amended joint tax return (Form 1040-X), or it tends to be filed subsequently without anyone else. A harmed spouse form is just filed with Form 1040-X: Amended U.S. Individual Income Tax Return in the event that a spouse is revising an original return to claim a joint refund.

A harmed spouse form must be filed for every year the taxpayer needs their portion of any offset refunded. In the event several files their return realizing any refund may be seized, the harmed spouse can file the form with the joint tax return or file separately.

When you file a Form 8379, the IRS will survey it to determine whether you are eligible for harmed spouse relief and, provided that this is true, how much. It takes the IRS around 14 weeks to handle a harmed spouse form in the event that you file a paper rendition with a joint return and 11 weeks in the event that you file it electronically.

All pages of Form 8379 are available on the IRS website.

Special Considerations When Filing Form 8379: Injured Spouse Allocation

On the off chance that you live in a community property state various rules might apply. By and large, these states take the view that debts and assets acquired during a marriage are jointly owned, however there are exceptions. The rules differ in each state. The IRS utilizes each state's rules to determine the amount, if any, refundable to the harmed spouse. Community property states incorporate Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin.

Harmed spouse relief isn't equivalent to innocent spouse relief. This is a separate form that can be filed on the off chance that one spouse has been made responsible for back taxes, interest, or punishments from inappropriately reported tax filings.

Other Relevant Forms

"Harmed" spouse relief ought not be mistaken for "innocent" spouse relief. A person files for "innocent" spouse relief when they have been made responsible for back taxes, interest, and punishments coming about because of inappropriately reported taxes on a joint return. If the "innocent" spouse had no information on the inappropriate things leading to the tricky filing, Form 8857: Request for Innocent Spouse Relief can be submitted to claim relief. Several conditions must be met:

• The understated tax was reported on a joint return.
• The understated tax comes from under-reported income or inappropriately applied deductions, credits, or cost basis.
• The spouse can exhibit they marked the joint return without realizing the understated tax existed.

At last, the IRS must determine it would be unfair to hold the spouse responsible.

Features

• It requires 8 to 14 weeks for the IRS to handle a harmed spouse allocation.
• On the off chance that a several files a joint tax return and the refund is applied to one spouse's past-due debts, the "harmed" spouse can file Form 8379 to get their share of the refund.
• In the event that you live in a community property state, the rules might contrast. The IRS involves laws in these states to determine if — and how much — a harmed spouse is qualified for.
• A harmed spouse form can be filed with a joint tax return, amended joint tax return, or subsequently without help from anyone else.
• IRS Form 8379 is a tax form that can be filed to reclaim part of a tax refund that has been utilized to pay for a past due debt.

FAQ

When Does the IRS Begin Processing Injured Spouse Forms?

It can require as long as 14 weeks for the IRS to deal with a harmed spouse allocation form, despite the fact that processing is quicker on the off chance that the form is submitted electronically. If Form 8379 is filed separately from a joint tax return, it will require around two months.

Could the IRS at any point Deny an Injured Spouse Claim?

Indeed, the IRS might determine that somebody filing Form 8379 is ineligible for a harmed spouse allocation, or that they are not qualified for however much they accept. At the point when the IRS receives a claim, they will work out the harmed spouse's share of the tax return, in light of state laws and the conditions encompassing each case.

Could I at any point File Form 8379 Electronically?

Indeed, and the IRS will handle your harmed spouse allocation quicker on the off chance that it is sent online. Electronic entries require around eleven weeks to process, compared to fourteen weeks for paper filings.

How Long Does It Take To Get a Tax Refund With an Injured Spouse Claim?

In the event that a harmed spouse files Form 8379 along with their joint tax return, it will require somewhere in the range of 11 and 14 weeks to receive their share of the tax return. Of course, this is contingent upon the IRS determination that the harmed spouse is qualified for a share of the return.

Who Does the Term Injured Spouse Apply to on IRS Form 8379?

The "harmed spouse" on Form 8379 alludes to a spouse who has been impacted by the application of a joint tax refund to offset their spouse's debts. Since they have been financially hurt ("harmed") by this utilization of the refund, that spouse can reclaim their share of the refund from the IRS.

Where Do I Send My Tax Form 8379?

Generally speaking, Form 8379 ought to be filed with the IRS Service Center for the area where you reside. Notwithstanding, on the off chance that you have proactively filed your tax return for the year being referred to, you ought to send Form 8379 to a similar Service Center you filed your tax return, even assuming that you presently live elsewhere.

Might I at any point File an IRS Injured Spouse Form Because of a Spouse's Student Loan Debt?

By and large, a harmed spouse can file Form 8379 to claim their share of a tax refund before balancing their spouse's debts is utilized. Notwithstanding, rules are different in community property states, where the tax refund might be viewed as shared marital property. In those cases, the IRS will separate the return as per the state community property law.

How Do You Check Injured Spouse Refund Status?

Assuming a harmed spouse files Form 8379 and doesn't hear back, they can call the Bureau of Financial Services' TOP Center at 800-304-3107.