Form 8379: Injured Spouse Allocation

What it is

Form 8379, Injured Spouse Allocation, lets a spouse reclaim their share of a joint federal tax refund that the IRS (or Treasury Offset Program) applied to the other spouse’s past-due debts. Common offsets include past-due federal or state tax, child support, and certain federal non-tax debts (for example, defaulted student loans).

Who can file

An injured spouse is a married taxpayer who:
* Filed a joint return and had all or part of the joint refund applied to the other spouse’s past-due legally enforceable obligations.
* Reported income (or other items) on the joint return that produced the portion of the refund they want returned.

File Form 8379 if you believe you are entitled to your share of a joint refund that was or will be offset by your spouse’s debts.

When and how to file

You can file Form 8379 in three ways:
* Attached to a joint return (filed originally) — recommended if you know a refund may be offset.
* With an amended joint return (Form 1040-X) — only if you are amending a previously filed return.
* Separately later on (standalone Form 8379) — for a return already filed.

File a separate Form 8379 for each tax year you want reviewed.

Where to send it

If you attach Form 8379 to a return, send it to the IRS Service Center for the area where you live (or the center where you originally filed that return). If filed later, send it to the same Service Center that processed the joint return.

Electronic filing

You can electronically file Form 8379 in many cases. Electronic submissions are processed faster than paper.

Processing times and checking status

Typical processing times:
* If filed with a joint return: about 11 weeks if e-filed, about 14 weeks if mailed.
* If filed separately (standalone): about 8 weeks.

To check status if you haven’t heard back, contact the IRS Bureau of Financial Services’ TOP Center at 800-304-3107.

Special considerations

Community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin treat much marital income and property as jointly owned under state law. The IRS applies each state’s community property rules when deciding how much of a refund is refundable to an injured spouse. That can affect entitlement and allocation.

Scope of offsets: Form 8379 applies to many types of offsets administered by Treasury or state agencies, including child support and certain federal non-tax debts; however, specific rules depend on the type of debt and applicable state law.

Difference from innocent spouse relief

Injured spouse relief (Form 8379) seeks to return a portion of a joint refund that was used to pay the other spouse’s debts. Innocent spouse relief is different: it’s for spouses seeking relief from liability for tax, interest, or penalties arising from their spouse’s erroneous items on a joint return. To request innocent spouse relief, use Form 8857.

Possible outcomes

• The IRS may grant the full amount claimed, a portion, or deny the claim.
• The IRS calculates the injured spouse’s share based on federal rules and applicable state laws.
• If the IRS denies or reduces the allocation, it will explain the reasons and appeal rights.

Practical tips

• File Form 8379 for each tax year affected.
• Include accurate income and deduction information for both spouses to help the IRS allocate correctly.
• If you expect an offset when filing, attach Form 8379 to the original joint return to begin the process immediately.
• Keep copies of correspondence and proof of filing.

Key takeaways

• Form 8379 lets a spouse claim their share of a joint refund that was seized for the other spouse’s debts.
• It can be filed with the original joint return, with an amended return (Form 1040‑X), or later by itself.
• Processing takes several weeks; e-filing is faster.
• Community property rules may change how refunds are allocated.