IRS Form 8379 Instructions: How to File an Injured Spouse Allocation Request

If you're worried about the IRS taking your tax refund for your spouse's tax debt, you may want to request Injured Spouse Allocation with IRS Form 8379. You can file this relief form on its own after the IRS has taken your refund or attach it to your tax return for proactive help. Keep reading for an overview of the instructions.

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Key takeaways

• Who should file? Married taxpayers who don't want the IRS to seize their tax refund for their spouse's debt.
• Which form to use? Form 8379 – IRS Injured Spouse Allocation
• When to file? With your jointly filed return or within three years of the original return's deadline.
• How it works? You allocate income, credits, deductions, and tax payments to determine which part of the refund is yours and which part is your spouse's. Then, the IRS sends you your portion of the refund and uses your spouse's to cover their tax debt.

What Is Form 8379?

This is the IRS Injured Spouse Allocation form. This form allows you to request your portion of the tax refund in cases where the IRS is going to seize the refund for your spouse's tax debt. You can file it proactively with your tax return or after the IRS has seized the tax refund. 

When to request Injured Soouse Allocation

Consider requesting injured spouse allocation if the following apply:

• You're filing a joint tax return with your spouse.
• The joint tax return shows a refund due.
• The IRS is going to seize the refund for a debt that your spouse owes – for instance, state or federal tax debt, state unemployment repayments, student loans, spousal support, or child support.

Unfortunately, this form doesn't help in every situation. Here are a few situations where filing this form won't help:

• You owe a joint tax debt with your spouse – if you both owe the tax debt, you cannot use this program. However, if you believe that you should not be responsible for the tax debt related to a jointly filed return, you should request innocent spouse relief, using Form 8857.
• You don't have any income on the return – all IRS refunds and credits are based on having some income, so unfortunately, if you don't have any income on the return, you generally don't qualify to use this program. 
• You filed a separate return from your spouse – the IRS will not seize your refund if you filed separately from your spouse, unless you owe a state or federal tax debt that's subject to offset.

How to complete Form 8379: Step-by-step instructions

Here's a step-by-step breakdown of how to file Form 8379. The points below correspond to the numbers on the form. The first section includes nine questions to see if you qualify for injured spouse relief. Then, part two of the form requests information about the joint return and how you want your refund check issued. Finally, part three is where you allocate the information on your return to each spouse -- this is the tricky part where you may want to get help from a tax professional.

Note these instructions are from the November 2023 update of the Injured Spouse Allocation form, which was the most up-to-date version at the time of writing. Or you can look at the IRS's Form 8379 instructions, which were updated in November 2024 to reflect line numbers from tax year 2024 individual income tax return.

Part I: Screening questions to confirm eligibility

Here are the questions and answers on the first part of the form. The form will let you know if your answers indicate that you don't need to file this form.

1. Which tax year are you applying for injured spouse relief? If you need to claim for multiple years, you must file one form for each year.
2. Did you file a joint return for that year? Your answer must be "yes" or you shouldn't file this form.
3. Will the IRS use your refund to cover a debt that's only in your spouse's name? Tick the box next to the type of debt -- for example, IRS tax debt, state tax debt, state unemployment, spousal support, child support, or federal non-tax debt like a student loan. If the debt is also in your name, you cannot use this form. 
4. Are you legally obligated to pay the debt? If yes, you are not allowed to use this form. However, if the debt is from a joint return that you filed with your spouse and you believe that you shouldn't be responsible, consider applying for innocent spouse relief with IRS Form 8857.
5. Did you live in a community property state during the tax year related to this claim? Answer yes if you live(d) in Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin. Then, skip to Part II of this form. If you didn't live in a community property state, continue with Part 1.
6. Did you make tax payments -- for example, your employer or another payer withheld tax from your checks, or you made estimated tax payments? If yes, you can skip the next three questions and go to Part II. If no, you should continue with Part I.
7. Do you have earned income? This refers to income from a job or business, not investment income. If yes, answer question 8 as well. If no, skip to question 9.
8. Are you claiming the earned income tax credit (EITC) or the Additional Child Tax Credit? If you're not sure, ask the person who prepared your tax return. You may also be able to see these credits listed in the tax prep software you used.
9. Did you claim a refundable tax credit? Potential options include the American Opportunity Tax Credit (AOTC) for education expenses or the Premium Tax Credit (PTC), which offsets monthly premiums for health insurance purchased in the marketplace.

Part II: Joint return details

This section only includes three lines. This is where you enter information on the tax return, who's requesting relief, and how you want the refund dispatched.

1. Enter your and your spouse's name and Social Security numbers exactly as they appear on the joint filed return. Then, tick a box for which spouse is requesting injured spouse relief. 
2. Check this box if you want the refund check issued in both names. Otherwise, it will only be written out to the spouse who's applying for relief. If the other spouse has any portion of a refund left after the IRS seizes the funds due for their debt, their check will be written out in their name.
3. Do you want the injured spouse's refund sent to the address on the joint filed return? If not, enter the new address.

Part III Allocation of income, deductions, and credits between spouses.

In this section, you note the total amount shown on the joint return for each category. Then, you break that down between spouses. For instance, if you reported $80,000 of total W2 income, you'd note that in column A. Then, in column B, you note the amount earned by the injured spouse, and column C is for the amount earned by the other spouse. In all cases, the numbers in columns B and C should add up to the amount shown in Column A. 

1. a) Income reported on W-2 forms

1. b) All other income – for example, business or investment income

1. Adjustments to income – this includes above-the-line deductions, such as retirement account contributions, contributions to health savings accounts (HSA), and deductible self-employment taxes, just to name a few examples.
2. Standard deduction or itemized deduction – if you claimed the standard deduction, which is the most common option for taxpayers, you split it down the middle between both spouses. If you itemized, you may need to break down the items based on which spouse incurred the expense, but talk with a tax professional to be sure you're taking the most strategic approach.
3. Nonrefundable credits – this includes all credits that reduce tax, without generating a refund. For instance, credits for childcare expenses or the saver's credit.
4. Refundable credits, excluding the earned income credit – refundable credits include a portion of the Child Tax Credit, the Premium Tax Credit, and others.
5. Other taxes – any other taxes listed on your joint return; you can find them on Schedule 2 (Form 1040), line 1z, and in Part II of Schedule 2.
6. Federal income tax withheld – taxes withheld from W-2 or 1099 payments, which you can find on Form 1040 or 1040-SR, line 25d, and Schedule 3 (Form 1040), line 11.
7. Payments – taxes you paid, such as estimated quarterly payments. You can find them on Form 1040 or 1040-SR, line 26, and Schedule 3 (Form 1040), line 10, and you can allocate the payments between you and your spouse as you like as long as you both agree.

Part IV: Signature

The injured spouse should sign this form. If you had someone prepare the form, they'll also include their name and professional details.

Mistakes to Avoid with Form 8379

To improve your chances of success, avoid these common errors or work with an experienced tax pro:

• Don't include your tax return if you've already filed – if you've already filed, attaching an extra copy of your tax return to this form will slow down processing. Remember, the IRS already has a copy of your return. 
• Make a note if you're filing this form with your return – however, if you're filing your tax return for the first time right now, you should attach the injured spouse request to it and put in a note on the upper left corner of your joint return that says "Injured Spouse".
• Do include your income forms – you must attach your W2s, 1099s, and any other income forms, so that the IRS can verify your claims.
• Don't file this form if you don't have a debt to offset – you should only use this form if your tax refund is going to get seized for an unpaid government debt or child/spousal support.
• Split up income, expenses, credits, and deductions as you would if you filed separately – when allocating items in Section III of this form, you should allocate them the same way you would if you filed a separate return from your spouse. 

FAQs about IRS Form 8379

Do you have questions about injured spouse relief? Then, keep reading, or check out our FAQ page on innocent spouse relief if you're dealing with a situation where you don't think you should be responsible for your spouse's portion of the debt on a joint tax return.

How long does it take to get a refund after filing Form 8379?

If you file this form with your tax return, it usually takes about 14 weeks to process (11 weeks if you file electronically). If you file this form after the refund has been issued, processing takes eight weeks.

Can I file Form 8379 electronically?

No, you cannot e-file Form 8379. You must mail this form to the IRS. Even if you e-file the tax return related to the request to allocate your refund, you still must mail in this form.

Where do I send the form?

You should send this form to the Internal Revenue Service Center for the area where you live. Here is an IRS list of filing addresses that you should use based on which state you live in.

Can I still qualify if my spouse’s debt was child support or student loans?

Yes, as long as the debt was owed exclusively by your spouse and not you, you can use this form to request to keep your portion of the tax refund.

What if the IRS is seizing my tax refund for a tax debt my spouse's ex was ordered to pay in a divorce decree?

Then, you can use the injured spouse allocation to request your portion of the tax refund. But your spouse will need to contact the IRS directly about their situation. Even if a divorce decree says otherwise, both parties are responsible for repaying tax debt on jointly filed returns, but your spouse may be able to obtain relief through the IRS's innocent spouse program.

Why did the IRS take my refund while my spouse is on a payment plan?

The IRS seizes refunds and applies them to the balance due, even if a taxpayer is on a payment plan (aka installment agreement). However, if that debt is only in your spouse's name, you can apply to keep your portion of the tax refund.

What’s the difference between Form 8379 and Form 8857?

Form 8379 is to apply for injured spouse allocation, while Form 8857 is to apply for innocent spouse relief. Form 8379 is to stop the IRS from taking your portion of a tax refund for your spouse's tax debt. Form 8857 is to apply for relief on your portion of a tax debt related to a jointly filed return.