This Form 8379 guide explains the IRS Injured Spouse Allocation. Form 8379 concerns allocation of a joint return refund when the injured-spouse rules apply to an offset issue. It addresses a different problem from innocent spouse relief from a joint tax liability. The income, withholding, payments and other items must be allocated under the applicable rules.
Reviewed October 31, 2026. This is an independent guide. The version and availability information below identifies the IRS documents used for this page.
What Form 8379 does and who prepares it
An injured spouse requests the allocation treatment covered by the form instructions.
For the connected reporting route, see Form 1040. Keep the role of that document separate from the task explained on this page.
| Official form | Form 8379 |
|---|---|
| IRS title | Injured Spouse Allocation |
| Guide period | the applicable reporting period |
| Target version | Nov 2023 |
| Availability | Current IRS catalog PDF |
| Last checked | October 31, 2026 |
Get the Form 8379 PDF and check its status
Use the IRS source to confirm the document before completing a real filing. The download link is a reference to the official file; it is not a statement that every copy inside the PDF may be printed and submitted. Follow any instructions about electronic filing, scannable copies, recipient copies or attachments.
Which version of Form 8379 should you use?
This form follows a revision or continuing-use format rather than a new title for every calendar year. Check the revision printed on the document and the period requested inside it. A revision date, transaction date and tax year are different pieces of information. The current document should be read with the instructions that apply to the actual transaction or return.
Records to gather for Form 8379
- Joint return.
- Offset notice when available.
- Separate spouse income records.
- Withholding and payment support.
- State-law information when relevant.
Keep a working reconciliation with these records. It should show the source of each reported item, any correction made before filing and the reason a different amount appears on a connected form. This is especially useful when a statement is corrected or a prior-year balance continues into the current calculation.
How to work through Form 8379
- Confirm applicability. Start with the purpose, filer category and version of the form. Complete any eligibility or applicability question before spending time on the numerical calculation.
- Prepare the source workpapers. Gather the records listed below and reconcile their totals. Keep prior-year balances, current-year transactions and estimated payments separate where they serve different purposes.
- Complete dependent calculations first. When a line refers to another form, schedule or worksheet, finish that supporting calculation first. Preserve any classification, limitation and carryforward information.
- Follow the line sequence. Use the actual line labels and arithmetic in the applicable form. A line number from an older version may refer to something different after a revision.
- Reconcile the filing package. Check names, identifying numbers, tax periods, totals and required attachments. Then use the filing method, signature process and deadline that apply to this filer and form.
Form-specific IRS instructions and reporting details
The following points retain the operative wording of the IRS documents linked above. Read each point with its stated conditions and the applicable form version. References to another form or section describe a connected requirement; they do not mean that every reader must file every referenced document.
If both spouses have qualified business income (QBI), the IRS will generally use information reported with the jointly filed Form 1040 or 1040-SR to allocate the QBI deduction as a percentage of each spouse’s QBI.
Form 8379 is filed by one spouse (the injured spouse) on a jointly filed tax return when the joint overpayment was (or is expected to be) applied (offset) to a past-due obligation of the other spouse. By filing Form 8379, the injured spouse may be able to get back their share of the joint refund.
Use the November 2023 revision of Form 8379 for tax years beginning in 2023 or later, until a later revision is issued. Use this November 2024 revision of the or later, until a later revision is issued. Use prior revisions of the form and instructions for earlier tax years. All revisions are available at IRS.gov/Form8379.
Additional reporting conditions
Don’t file Form 8379 if you are claiming innocent spouse relief. Instead, file Form 8857. Generally, both spouses are responsible for paying the full amount of tax, interest, and penalties due related to your joint return. However, if you qualify for innocent spouse relief, you may be relieved of part or all of the joint tax liability.
You may qualify for relief from the joint tax liability if any of the following apply. • There is an understatement of tax because your spouse omitted income or claimed false deductions or credits, and you didn't know or have reason to know of the understatement. • There is an understatement of tax and you are divorced, separated, or no longer living with your spouse. • Given all the facts and circumstances, it wouldn't be fair to hold you liable for the tax.
File Form 8379 when you become aware that all or part of your share of an overpayment was, or is expected to be, applied (offset) against your spouse's legally enforceable past-due obligations. You must file Form 8379 for each year you meet this condition and want your portion of any offset refunded. You must file Form 8379 within 3 years from the due date of the original return (including extensions) or within 2 years from the date you paid the tax that was later offset, whichever is later.
Certain circumstances described in section 6511 may extend this period.
Calculations and supporting information
You can file Form 8379 with your joint return or amended joint return (Form 1040-X), or you can file it afterwards by itself. File Form 8379 with Form 1040-X only if you are amending your original return to claim a joint refund. If you file Form 8379 with your joint return, attach it to your return in the order of the attachment sequence number (located in the upper right corner of the tax form). Enter “Injured Spouse” in the upper left corner of page 1 of the joint return.
If you file Form 8379 separately, please be sure to attach a copy of all Forms W-2 and W-2G for both spouses, and any Forms 1099 showing federal income tax withholding, to Form 8379. The processing of Form 8379 may be delayed if these forms are not attached, if the form is incomplete when filed, or if you attach a copy of your previously filed joint return.
Taxpayer Assistance Centers are not Internal Revenue Service Centers. You can't make an appointment at an Internal Revenue Service Center to file Form 8379.
If you file an amended joint return (Form 1040-X) to claim an additional refund and you don't want your portion of the overpayment to be applied (offset) against your spouse's legally enforceable past-due obligation(s), then you will need to complete and attach another Form 8379 to allocate the additional refund.
Exceptions and related reporting
How Do I Contact TAS? TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your local advocate’s number: • Go to the IRS website • Check your local directory, or • Call TAS toll free at 877-777-4778.
What Are My Rights as a Taxpayer? The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. Go to the IRS website for more information about the rights, what they mean to you, and how they apply to specific situations you may encounter with the IRS. TAS strives to protect taxpayer rights and ensure the IRS is administering the tax law in a fair and equitable way.
Line 9. Refundable credits include the following. • American opportunity credit. • Credit for federal tax paid on fuels. • Refundable prior year minimum tax. • Premium tax credit.
Further form details
Line 12. If you checked the “Yes” box, enter the address and read the following instructions. • If the address change is permanent, submit Form 8822, Change of Address, with Form 8379. If your last return was a joint return, your spouse must also sign Form 8822 unless you, the injured spouse, check the box on line 1 of Form 8822 indicating that you are establishing a separate residence. • If the address change is temporary, don't submit Form 8822. However, the temporary address change may delay your injured spouse refund. Foreign address.
Enter the information in the following order: number and street; city, province, county, or state; and country. Follow the country's practice for entering the postal code. Do not abbreviate the country name.
Further form details
To properly determine the amount of tax owed and overpayment due to each spouse, an allocation must be made as if each spouse filed a separate tax return instead of a joint return. So, each spouse must allocate their separate wages, self-employment income and expenses (and self-employment tax), and credits, such as education credits, to the spouse who would have shown the item(s) on their separate return. Other items that may not clearly belong to either spouse (for example, a penalty on early withdrawal of savings from a joint bank account) would be equally divided.
If you live in a community property state, follow the instructions below to allocate your income, expenses, and credits. The IRS will apply your state's community property laws based on your allocation if you checked the “Yes” box on line 5. The IRS will figure the amount of any refund due the injured spouse.
Line 15. In column (a), enter the standard deduction or itemized deductions shown on your joint return. These amounts will be reported on Form 1040 or 1040-SR, line 12. If you used the standard deduction. In columns (b) and (c), include one-half of your basic standard deduction. Your basic standard deduction is generally as follows.
Further form details
Allocate each spouse's separate estimated tax payments to the spouse who made them. Daytime phone number. Providing your daytime phone number may help speed the processing of Form 8379. We may have questions about items on it. If you answer our questions over the phone, we may be able to continue processing Form 8379 without mailing you a letter.
Reading the lines and boxes
These selected labels come from the linked target PDF. They are a reading aid, not a replacement for the full line instructions or a completed calculation. Match the label and document version before transferring any amount.
| Line or box | Label in the source form | What to check |
|---|---|---|
| 1 | Enter the tax year for which you are filing this form | Use the date or tax period requested by this particular field. A payment date, acquisition date and return year can describe different facts. |
| 2 | Did you (or will you) file a joint return? | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 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 | Reconcile the relevant payment or withholding record with the tax period and category requested here. A reported payment is not necessarily the final tax liability. |
| 4 | Are you legally obligated to pay this past-due amount? | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 5 | Were you a resident of a community property state at any time during the tax year entered on line 1? See instructions. | Use the date or tax period requested by this particular field. A payment date, acquisition date and return year can describe different facts. |
Further selected fields
| Line or box | Label in the source form | What to check |
|---|---|---|
| 6 | Did you make and report payments, such as federal income tax withholding or estimated tax payments? | Reconcile the relevant payment or withholding record with the tax period and category requested here. A reported payment is not necessarily the final tax liability. |
| 7 | Did you have earned income, such as wages, salaries, or self-employment income? | Identify the income or transaction category before entering a total. Preserve the distinction between gross amounts, adjustments and the resulting taxable or reportable figure. |
| 8 | Did (or will) you claim the earned income credit or additional child tax credit? | Complete the applicable eligibility and limitation workpapers before entering an amount. The label alone does not establish that every reported expense or payment qualifies. |
| 9 | Did (or will) you claim a refundable tax credit? See instructions. | Complete the applicable eligibility and limitation workpapers before entering an amount. The label alone does not establish that every reported expense or payment qualifies. |
| 10 | Enter the following information exactly as it is shown on the tax return for which you are filing this form. | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
A practical example
A joint-return filer learns that a refund may be applied to a debt associated with the other spouse. The filer reviews the injured-spouse conditions and gathers the income and payment information needed for the allocation request.
This example illustrates the order of the review. It does not assume an unverified deduction, exemption, treaty rate or final tax amount. The applicable form instructions and the actual records determine the result.
Common mistakes to avoid with Form 8379
- Do not confuse injured spouse allocation with innocent spouse relief.
- Allocation is not simply a request for half of every refund.
- Follow the applicable submission method depending on whether the joint return has already been filed.
Questions about Form 8379
Does receiving or downloading this form mean I must file it?
An injured spouse requests the allocation treatment covered by the form instructions. The form purpose and the applicable filing or furnishing conditions determine the action. Downloading a blank PDF does not itself create a filing obligation or establish eligibility for a tax benefit.
Is the revision date always the same as the tax year?
No. Some forms show a tax year, while continuing-use forms show a revision date and ask separately for the reporting period. Check the actual document and instructions. Do not relabel a payment or transaction solely because it was reported in a later calendar year.
What should I do if the underlying information is wrong?
Do not confuse injured spouse allocation with innocent spouse relief. Keep the original record and the correction trail. The issuer correction process, an amended return and an updated certificate can be different procedures. Choose the process that matches the document and the actual error.
Which records should I keep with the completed form?
Retain the source documents, applicable worksheets, submitted version and filing or furnishing confirmations. For this form, the working file should include joint return, offset notice when available, separate spouse income records. Keep continuing balances and prior-year support for as long as they remain relevant under the applicable recordkeeping rules.
Related forms and next steps
Use these guides when the connected issue applies to your records. Each page has its own purpose, reporting year and availability status.