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When a married couple files a joint tax return, both spouses typically share responsibility for any tax liabilities. However, if one spouse has past-due debts – such as unpaid federal taxes, state taxes, child support or student loans – the IRS may seize the entire tax refund to satisfy those obligations. Form 8379, also known as the Injured Spouse Allocation, allows the injured spouse to request their fair share of the refund so it is not used to cover the other spouse’s debts.
A financial advisor can help you determine eligibility for Form 8379 and guide the injured spouse in recovering their share of a joint tax refund.
Form 8379, called the Injured Spouse Allocation tax form, allows an injured spouse to reclaim their portion of a joint tax refund that was offset due to the other spouse’s outstanding debts. These debts can include overdue federal or state taxes, child support, or student loans. This form is meant to protect a spouse who is not legally tied to the debt from losing their rightful share of the tax refund.
You should note that filing Form 8379 does not remove the debt or change tax responsibilities, but it stops one spouse’s refund from being used to cover the other’s obligations.
If your share of a joint tax refund was applied to your spouse’s debts, here are six general steps to help you file Form 8379:
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Obtain Form 8379 from the IRS website or a tax professional.
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Complete with details from the joint tax return, including income, credits and deductions for both spouses.
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Indicate whether you are filing with a tax return or separately.
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Provide details about the offset, including the amount taken and the agency responsible for the debt.
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Sign and date the form to confirm its accuracy.
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Submit Form 8379 to the IRS along with the tax return (if applicable) or as a standalone document. If it is being filed separately after an offset has occurred, a paper version must be mailed to the IRS.
Not all spouses qualify to file Form 8379. The IRS has specific rules for who can apply. First, you may file if you earned income, paid taxes, or claimed credits on a joint return, and your portion of the tax refund was used to cover your spouse’s debts.
Second, you can qualify if you are not legally responsible for the debt. However, if both spouses share responsibility for the debt, Form 8379 cannot be used.
For example, if you and your spouse owe joint taxes or co-signed a loan, the IRS considers both of you responsible. In that case, you would not be eligible to file an injured spouse allocation.
