Form 8379
(Rev. November 2016)
Department of the Treasury
Internal Revenue Service
Injured Spouse Allocation
Information about Form 8379 and its separate instructions is at www.irs.gov/form8379.
OMB No. 1545-0074
Attachment
Sequence No.
104
Part I Should You File This Form? You must complete this part.
1 Enter the tax year for which you are filing this form.
Answer the following questions for that year.
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.
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 5a.
5a 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)
.
Go to line 5b.
No. Skip line 5b and go to line 6.
b If you answered “Yes” on line 5a, was your marriage recognized under the laws of the community property state(s)? (see
instructions)
Yes. Skip lines 6 through 9. Go to Part II and complete the rest of this form.
No. Go to line 6.
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.
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.
8 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.
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 Tax 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.
Yes No
Number and street City, town or post office, state, and ZIP code
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 62474Q
Form 8379 (Rev. 11-2016)
Form 8379 (Rev. 11-2016)
Page
2
Part III
Allocation Between Spouses of Items on the Joint Tax Return (See the separate Form 8379 instructions for Part III.)
Allocated Items
(Column (a) must equal columns (b) + (c))
(a) Amount shown
on joint return
(b) Allocated to
injured spouse
(c) Allocated to
other spouse
13 Income: a. Income reported on Form(s) W-2
b. All other income
14 Adjustments to income
15 Standard deduction or Itemized deductions
16 Number of exemptions
17 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
this form for
your records
Injured spouse’s signature Date Phone number
Paid
Preparer
Use Only
Print/Type preparer’s name Preparer’s signature Date
Check if
self-employed
PTIN
Firm’s name
Firm’s EIN
Firm’s address
Phone no.
Form 8379 (Rev. 11-2016)
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