What is IRS Form 8379?
Hi! Perhaps you’ve jointly filed and learned—less than happily, one might imagine—your refund was used to satisfy your spouse’s past due debts. That’s frustrating, right? Well, this piece of news is good: the IRS has a special form for just such an occasion. It’s Form 8379, the Injured Spouse Allocation, and it can help you reclaim your share of the refund.
Who is eligible to apply for the injured spouse form?
You are an “injured spouse” if you filed jointly and your refund was (or will be) taken to satisfy your spouse’s debts, including:
- Past federal or state income taxes
- Child support
- Student loans
- Unemployment compensation obligations
If the debt is not yours, you shouldn’t lose your refund. That is what Form 8379 is for—it notifies the IRS that part of the refund is yours and must not be used to cover your spouse’s debt.
When and how to file it
You may file Form 8379 if you file your original joint return, an amended return (Form 1040-X), or separately after you have already filed your joint return.
Timing matters: You must file it within 3 years from the return due date or 2 years from when the tax was paid—whichever is later.
Where to send it: If paper-filing, mail to the IRS center that received your return. When filing jointly, remember not to forget to attach copies of W-2s, W-2Gs, or 1099s with income tax withheld for both spouses.
Tips to speed things up
Processing time can be between 8 to 14 weeks, depending on whether you mail it with your return or later. Do not want to experience delays? Here’s how:
- Do not send a copy of your tax return when you mail Form 8379 separately.
- Do attach all required wage and income forms.
- Legibly print “Injured Spouse” at the top of your combined return if mailing it with Form 8379.
Important points about community property states
Live in states like Texas, California, or Arizona? There are unique rules because of community property laws. These states usually treat both spouses’ income and tax refunds as community property, so your refund could still be split. The IRS uses each state’s laws to determine how much of the refund is actually yours.
When not to complete Form 8379
If you think you shouldn’t be held responsible for paying a tax debt at all—like your spouse left out income or made false statements on your return—don’t file Form 8379. Instead, file Form 8857 for Innocent Spouse Relief.
Read this later:
Bad news for Trump’s One, Big, Beautiful bill as it looks unlikely to pass by July 4
What are the types of letter crypto investors are receiving from the IRS?
Good news for pizza lovers: new hot food delivery options from CostCo
Crypto as an asset for mortgage applications: major change coming to mortgage policy
Need help?
Don’t worry. If the IRS process is overwhelming, the Taxpayer Advocate Service (TAS) is a free service that helps people like you. Visit [TaxpayerAdvocate.IRS.gov](https://TaxpayerAdvocate.IRS.gov) or call 877-777-4778.
So don’t lose your refund without a fight. If it was taken to pay for a debt that isn’t yours, File Form 8379 and get your money back!
