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Form 8379-Injured Spouse Claim and Allocation
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8379 Injured Spouse Allocation
Form OMB No. 1545-0074
(Rev. January 2009)
Attachment
Department of the Treasury See instructions.
104
Sequence No.
Internal Revenue Service
Part I Should you file this…
File Details- Added: May, 12th 2011
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- 8379 Injured Spouse Allocation Form OMB No. 1545-0074 (Rev. January 2009) Attachment Department of the Treasury See instructions. 104 Sequence No. Internal Revenue Service Part I Should you file this form? You must complete this part. Answer the following questions for that year. 1 Enter the tax year for which you are filing this form. 2 Did you (or will you) file a joint return? Yes. Go to line 3. No. Stop here. Do not file this form. You are not an injured spouse. 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 spouse? (see instructions) ? Federal tax ? State income tax ? Child support ? Spousal support ? Federal nontax debt (such as a student loan) Yes. Go to line 4. No. Stop here. Do not file this form. You are not an injured spouse. Note. If the past-due amount is for a joint federal tax, you may qualify for innocent spouse relief for the year to which the overpayment was applied. See Innocent Spouse Relief, on page 2 for more information. 4 Are you legally obligated to pay this past-due amount? Yes. Stop here. Do not file this form. You are not an injured spouse. Note. If the past-due amount is for a joint federal tax, you may qualify for innocent spouse relief for the year to which the overpayment was applied. See Innocent Spouse Relief, on page 2 for more information. No. Go to line 5. 5 Were you a resident of a community property state (Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin) at any time during the tax year entered on line 1? (see instructions) Yes. Enter name(s) of community property state(s) . Skip lines 6 through 9 and go to Part II and complete the rest of this form. No. Go to line 6. 6 Did you make and report payments, such as federal income tax withholding or estimated tax payments? Yes. Skip lines 7 through 9 and go to Part II and complete the rest of this form. No. Go to line 7. 7 Did you have earned income, such as wages, salaries, or self-employment income? Yes. Go to line 8. No. Skip line 8 and go to line 9. 8 Did (or will) you claim the earned income credit or additional child tax credit? Yes. Skip line 9 and go to Part II and complete the rest of this form. No. Go to line 9. 9 Did (or will) you claim a refundable tax credit, such as the health coverage tax credit or refundable credit for prior year minimum tax? Yes. Go to Part II and complete the rest of this form. No. Stop here. Do not file this form. You are not an injured spouse. Part II Information About the Joint Tax Return for Which This Form Is Filed 10 Enter the following information exactly as it is shown on the tax return for which you are filing this form. The spouse’s name and social security number shown first on that tax return must also be shown first below. First name, initial, and last name shown first on the return Social security number shown first If Injured Spouse, check here First name, initial, and last name shown second on the return Social security number shown second If Injured Spouse, check here 11 Check this box only if you are divorced or legally separated from the spouse with whom you filed the joint return and you want your refund issued in your name only 12 Do you want any injured spouse refund mailed to an address different from the one on your joint return? Yes No If “Yes,” enter the address. Number and street City, town, or post office, state, and ZIP code 8379 For Privacy Act and Paperwork Reduction Act Notice, see page 4. Cat. No. 62474Q Form (Rev. 1-2009)
- 2 Form 8379 (Rev. 1-2009) Page Part III Allocation Between Spouses of Items on the Joint Tax Return (see instructions) (a) Amount shown (b) Allocated to (c) Allocated to Allocated Items on joint return injured spouse other spouse 13 Income: a. Wages b. All other income 14 Adjustments to income 15 Standard deduction or Itemized deductions 16 Number of exemptions Credits (do not include any earned income credit) 17 18 Other taxes 19 Federal income tax withheld 20 Payments Signature. Complete this part only if you are filing Form 8379 by itself and not with your tax return. Part IV Under penalties of perjury, I declare that I have examined this form and any accompanying schedules or statements and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Keep a copy of Injured spouse’s signature Date Phone number (optional) this form for ( ) your records Date Preparer’s SSN or PTIN Preparer’s Check if Paid signature self-employed Preparer’s Firm’s name (or yours EIN Use Only if self-employed), ( ) address, and ZIP code Phone no. spouse omitted income or claimed false deductions or General Instructions credits, and you did not know or have reason to know of the Purpose of Form understatement, (b) there is an understatement of tax and you are divorced, separated, or no longer living with your Form 8379 is filed by one spouse (the injured spouse) on a spouse, or (c) given all the facts and circumstances, it would jointly filed tax return when the joint overpayment was (or is not be fair to hold you liable for the tax. See Pub. 971 for expected to be) applied (offset) to a past-due obligation of the more details. other spouse. By filing Form 8379, the injured spouse may be When To File able to get back his or her share of the joint refund. Are You an Injured Spouse? File Form 8379 when you become aware that all or part of your share of an overpayment was, or is expected to be, You may be an injured spouse if you file a joint tax return and applied (offset) against your spouse’s legally enforceable all or part of your portion of the overpayment was, or is past-due obligations. You must file Form 8379 for each year expected to be, applied (offset) to your spouse’s legally you meet this condition and want your portion of any offset enforceable past-due federal tax, state income tax, child or refunded. spousal support, or a federal nontax debt, such as a student A Notice of Offset for federal tax debts is issued by the loan. IRS. A Notice of Offset for past-due state income tax, child Complete Part I to determine if you are an injured spouse. or spousal support, or federal nontax debts (such as a Innocent Spouse Relief student loan) is issued by the U.S. Treasury Department’s Financial Management Service (FMS). Do not file Form 8379 if you are claiming innocent spouse relief. Instead, file Form 8857. Generally, both spouses are Visit www.irs.gov/taxtopics/tc203.html and responsible for paying the full amount of tax, interest, and TIP www.fms.treas.gov/faq/offsets.html, for more penalties due on your joint return. However, if you qualify for information about refund offsets and debts. innocent spouse relief, you may be relieved of part or all of the joint liability. You may qualify for relief from the joint tax liability if (a) there is an understatement of tax because your 8379 Form (Rev. 1-2009)
- 3 Form 8379 (Rev. 1-2009) Page establish a permanent home. For more information about the Where To File factors used to determine whether you are subject to See the chart below to determine where to file your community property laws, see Pub. 555. Form 8379. In community property states, overpayments are considered joint property and are generally applied (offset) to legally owed IF you file Form 8379... THEN mail Form 8379... past-due obligations of either spouse. However, there are with your joint return and your joint return to the exceptions. The IRS will use each state’s rules to determine Internal Revenue Service Center the amount, if any, that would be refundable to the injured for the area where you live.* spouse. Under state community property laws, 50% of a joint overpayment (except the earned income credit) is applied to by itself after you filed to the same Internal Revenue non-federal tax debts such as child or spousal support, your original joint return Service Center where you filed student loans, or state income tax. However, state laws differ on paper your original return.* on the amount of a joint overpayment that can be applied to a federal tax debt. The earned income credit is allocated to each by itself after you filed to the Internal Revenue Service spouse based on each spouse’s earned income. your original joint return Center for the area where you For more guidance regarding the amount of an overpayment electronically live.* from a joint tax return that the IRS may offset against a with an amended return to the Internal Revenue Service spouse’s separate tax liability, see the revenue ruling for your (Form 1040X) or other Center for the area where you state below. subsequent return live.* IF you live in . . . THEN use . . . Arizona, or Rev. Rul. 2004-71 available at: *See your tax return instructions for the mailing address. Wisconsin http://www.irs.gov/irb/2004- How To File 30_IRB/ar10.html You can file Form 8379 with your joint tax return or amended California, Rev. Rul. 2004-72 available at: joint tax return (Form 1040X), or you can file it afterwards by Idaho, or http://www.irs.gov/irb/2004- itself. File Form 8379 with Form 1040X only if you are Louisiana 30_IRB/ar11.html amending your original return to claim a joint refund. New Mexico, Rev. Rul. 2004-73 available at: If you file Form 8379 with your joint return, attach it to your Nevada, or http://www.irs.gov/irb/2004- return in the order of the attachment sequence number Washington 30_IRB/ar12.html (located in the upper right corner of the tax form). Enter “Injured Spouse” in the upper left corner of page 1 of the joint Texas Rev. Rul. 2004-74 available at: return. http://www.irs.gov/irb/2004- If you file Form 8379 separately, please be sure to attach a 30_IRB/ar13.html copy of all Forms W-2 and W-2G for both spouses, and any Part III Forms 1099 showing federal income tax withholding, to Form 8379. The processing of Form 8379 may be delayed if these To properly determine the amount of tax owed and forms are not attached, or if the form is incomplete when filed. overpayment due to each spouse, an allocation must be made Amending Your Tax Return as if each spouse filed a separate tax return instead of a joint tax return. So, each spouse must allocate his or her separate If you file an amended joint tax return (Form 1040X) to claim wages, self-employment income and expenses (and an additional refund and you do not want your portion of the self-employment tax), and credits such as education credits, overpayment to be applied (offset) against your spouse’s to the spouse who would have shown the item(s) on his or her legally enforceable past-due obligation(s), then you will need separate return. to complete and attach another Form 8379 to allocate the Other items that may not clearly belong to either spouse (for additional refund. example, a penalty on early withdrawal of savings from a joint Time Needed To Process Form 8379 bank account) would be equally divided. Generally, if you file Form 8379 with a joint return on paper, If you live in a community property state, follow the the time needed to process it is about 14 weeks (11 weeks if instructions below to allocate your income, expenses, and filed electronically). If you file Form 8379 by itself after a joint credits. The IRS will apply your state’s community property return has been processed, the time needed is about 8 weeks. laws based on your allocation. Specific Instructions The IRS will figure the amount of any refund due the injured spouse. Part I Line 13a. Enter only Form W-2 income on this line. Enter the separate income that each spouse earned. Line 3. Not all debts are subject to a tax refund offset. To determine if a debt is owed (other than federal tax), and Line 13b. Identify the type and amount. Allocate joint income, whether an offset will occur, contact FMS at 1-800-304-3107 such as interest earned on a joint bank account, as you (for TTY/TDD help, call 1-866-297-0517). determine. Be sure to allocate all income shown on the joint return. Filing Form 8379 when no past-due obligation exists Line 14. Enter each spouse’s separate adjustments, such as TIP will delay your refund. an IRA deduction. Allocate other adjustments as you determine. Line 5. If you live in a community property state, special rules Line 15. If you used the standard deduction on your joint tax will apply to the calculation of your injured spouse refund. return, enter in both columns (b) and (c) one-half of the basic Enter the community property state(s) where, at any time standard deduction shown in column (a). Also allocate any during the year, you and your spouse resided and intended to real estate taxes and any disaster loss as you determine.
- 4 Form 8379 (Rev. 1-2009) Page However, if you checked the boxes for age or blindness at Allocate each spouse’s separate estimated tax payments to the top of page 2 of Form 1040 or 1040A, enter your total the spouse who made them. standard deduction on line 15, column (a). Allocate your basic How To Avoid Common Mistakes standard deduction (including any real estate taxes or disaster loss) as explained earlier. Your basic standard deduction is as Mistakes may delay your refund or result in notices being follows: 2004—$9,700; 2005—$10,000; 2006—$10,300; sent to you. 2007—$10,700; 2008—$10,900; 2009—$11,400. If someone ? Make sure to enclose copies of all Forms W-2 and W-2G could claim you or your spouse as a dependent, your basic for both spouses, and any Forms 1099 showing income tax standard deduction is the amount on line 3a of the standard withheld, to prevent a delay in processing your allocation. deduction worksheet (line 5a for 2004; line 4 for 2008). Then ? Enter “Injured Spouse” in the upper left corner of page 1 of use the following worksheet to allocate the additional standard your joint return. deduction (the difference between the total standard ? Any dependency exemptions must be entered in whole deduction and the basic standard deduction). numbers. Do not use fractions. 1. Enter here the total number of boxes ? Items of income, expenses, credits and deductions must checked for age or blindness for yourself be allocated to the spouse who would have entered the item at the top of page 2 of Form 1040 or 1040A on his or her separate return. 2. Enter the additional standard deduction ? Make sure the debt is subject to offset (for example, a for the year as shown below legally enforceable past-due federal tax, state income tax, 2004 $950 2007 $1,050 child or spousal support, or other federal nontax debt, such 2005 $1,000 2008 $1,050 as a student loan). 2006 $1,000 2009 $1,100 Privacy Act and Paperwork Reduction Act Notice. Our 3. Multiply line 2 by line 1. Include this legal right to ask for the information on this form is Internal amount on line 15, column (b) Revenue Code sections 6001, 6011, 6109, and 6402 and 4. Enter here the total number of boxes checked their regulations. You are required to provide the information for age or blindness for your spouse at the requested on this form only if you wish to have an top of page 2 of Form 1040 or 1040A overpayment of taxes from a joint return allocated between you and your spouse. We need it to ensure that you are 5. Multiply line 4 by line 2. Include this allocating items correctly and to allow us to figure the correct amount on line 15, column (c) amount of your refund. If you do not provide this information, If you itemize your deductions, enter each spouse’s we may be unable to process your allocation request. separate deductions, such as employee business expenses. Providing false information may subject you to penalties. We Allocate other deductions as you determine. may disclose this information to the Department of Justice Line 16. Allocate the exemptions claimed on the joint return for civil and criminal litigation, and to cities, states, and the to the spouse who would have claimed them if separate District of Columbia for use in administering their tax laws. returns had been filed. Enter whole numbers only. For We may also disclose this information to other countries example, you cannot allocate 3 exemptions by giving 1.5 under a tax treaty, to federal and state agencies to enforce exemptions to each spouse. federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. Line 17. Allocate any child tax credit, child and dependent care credit, and additional child tax credit to the spouse who You are not required to provide the information requested was allocated the qualifying child’s exemption. But if you on a form that is subject to the Paperwork Reduction Act attached Form 8901 to your tax return, allocate the child tax unless the form displays a valid OMB control number. Books credit as you determine. Do not include any earned income or records relating to a form or its instructions must be credit here; the IRS will allocate it based on each spouse’s retained as long as their contents may become material in income. Allocate business credits based on each spouse’s the administration of any Internal Revenue law. Generally, tax interest in the business. Allocate any other credits as you returns and return information are confidential, as required by determine. Code section 6103. Line 18. Allocate self-employment tax to the spouse who The average time and expenses required to complete and earned the self-employment income. file this form will vary depending on individual circumstances. For the estimated averages, see the instructions for your Line 19. Enter federal income tax withheld from each income tax return. spouse’s income as shown on Forms W-2, W-2G, and 1099. Be sure to attach copies of these forms to your tax return or If you have suggestions for making this form simpler, we to Form 8379 if you are filing it by itself. Also include on this would be happy to hear from you. See the instructions for line any excess social security or tier 1 RRTA tax withheld. your income tax return. Line 20. You can allocate joint estimated tax payments in any way you choose as long as both you and your spouse agree. If you cannot agree, the estimated tax payments will be allocated according to the following formula: Each spouse’s separate tax liability x Estimated tax payments Both separate tax liabilities
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