Form 8379, or Injured Spouse Allocation, is a specialized IRS form that allows a taxpayer to claim their share of a joint tax refund when the refund is withheld due to their spouse’s outstanding federal debts, including unpaid child support, federal tax, or student loans. This process aims to protect the non-debtor spouse from losing their rightful portion of a refund because of their spouse’s liabilities.
Why File Form 8379?
When couples file joint tax returns, a refund generated is ordinarily split the same way as their respective income and withholding. However, if the IRS takes the entire refund to cover one spouse’s debt under the Refund Offset Program, the other spouse may lose their portion despite having no related debt. Form 8379 makes it possible to recover the injured spouse’s share. For a detailed background on the relief, see our Injured Spouse Relief article.
Who Should File Form 8379?
You should consider filing Form 8379 if:
- You filed a joint return with your spouse.
- Your joint refund was applied against your spouse’s past-due federal debt.
- You had income and withholding reported on the joint return.
- You do not owe any debts offsetting your portion of the refund.
It does not apply to separately filed returns or cases where you owe debts that would reduce your share.
How to File Form 8379: Step-by-Step
Step 1: Obtain the Form
Get the latest Form 8379 and its instructions directly from the official IRS website: IRS Form 8379 to ensure you use the correct version.
Step 2: Choose Your Filing Method
You can file Form 8379 in two ways:
- Attach with your joint tax return: This is recommended if you are filing your taxes for the current year. It expedites processing, typically resolving within about 8 weeks.
- File separately after refund offset: If your joint refund was already seized, submit Form 8379 by itself by mailing it to the IRS as instructed. Processing after a separate filing can take up to 11 weeks.
Step 3: Complete the Form Accurately
Fill in details such as the tax year, taxpayer names, Social Security numbers, income, and withholding amounts for both spouses. Correctly splitting each spouse’s income and withholding is critical to avoid processing delays or denial.
Step 4: Mailing Instructions When Filing Separately
If filing after your return, mail the form to the IRS address specified in the form instructions that corresponds to your state. Use certified mail or tracked delivery for security. Keep a copy for your records.
Step 5: Track Your Refund Status
Processing times range from 8 to 11 weeks. You can monitor your refund claim by using the IRS’s Where’s My Refund? tool online.
Common Filing Mistakes to Avoid
- Filing the form late or without a joint return unless submitting separately.
- Incorrectly allocating income or withholding between spouses.
- Omitting signatures or providing incorrect Social Security numbers.
Example
Jessica and Mike file jointly; Mike’s overdue child support causes the offset of their $3,500 refund. Jessica files Form 8379 to claim her portion, calculated at $1,800 based on her income and withholding. The IRS releases her share promptly after processing.
Additional Tips
- File Form 8379 promptly once you learn the refund was taken to avoid long delays.
- If your spouse has ongoing debts, consider filing separately in future years to prevent offsets.
- Consult a tax expert if your case involves multiple debts, prior returns, or complex financial situations.
Related Resources on FinHelp.io
Authoritative External Link
For verified IRS information, refer to the IRS official page on Injured Spouse Relief: https://www.irs.gov/individuals/injured-spouse-relief
Filing Form 8379 correctly ensures you recover your fair share of any joint tax refund despite your spouse’s debts. Understanding your eligibility, careful completion, and timely filing are essential to a smooth and faster refund recovery process.