Form 8379 2022 Printable, Fillable PDF – In the case of a jointly filed tax return, the “damaged” spouse may submit Form 8379 in order to get back their half of a joint refund that was seized by the other spouse in order to satisfy a past-due debt of the other spouse. Past-due federal and state taxes, child support, and federal non-tax debt are examples of responsibilities that may exist for you (such as a student loan). The word “damaged” refers to the spouse who has been badly affected by the debt but does not owe it.
- A divorced spouse who has filed a joint tax return and had a refund allocated to one of the spouses’ past-due debts may submit Form 8379 to get their portion of the refund.
- An injured spouse form may be submitted in conjunction with a joint tax return, an updated joint tax return, or it may be filed separately after the fact.
- If you reside in a state that recognizes communal property, the regulations may be different. The Internal Revenue Service (IRS) examines the legislation of these states to evaluate whether or not an injured spouse is entitled to compensation—and how much.
Who Is Eligible To Submit Form 8379: Injured Spouse Allocation (Injured Spouse Allocation)?
Due to the fact that couples are often jointly accountable for a tax liability, when an injured spouse becomes aware that all or part of their share of a refund has been, or is likely to be, utilized against their spouse’s legally enforceable past-due debts, they should submit Form 8379.
Whenever a spouse is in default on child support payments, alimony, federal or state taxes, federal non-tax debt, such as student loans, or certain unemployment compensation debt, the Department of the Treasury has the authority to take a taxpayer’s refund and apply it toward the past-due debt, according to IRS regulations. A spouse who has been wounded submits Form 8379 to the Internal Revenue Service (IRS) in order to request that their portion of a joint tax refund be released to them.
A spouse who has been “damaged” must have reported income that was included in the joint return on which a refund was withheld in order to be eligible to submit Form 8370.
Form 8379: Injured Spouse Allocation Instructions On How To File
Form 8379 may be submitted in conjunction with a joint tax return, a modified joint tax return (Form 1040-X), or it may be filed separately after the joint tax return has been filed. An injured spouse form must be submitted with Form 1040-X: Amended U.S. Individual Income Tax Return if a spouse is updating an initial return in order to claim a joint refund.
An injured spouse form must be completed and submitted for each year in which the taxpayer wishes to have their part of any offset repaid to them. If a couple submits their tax return with the understanding that any refunds may be withheld, the injured spouse may either file the form with the joint tax return or file it separately from the joint tax return.
Once you have submitted Form 8379, the Internal Revenue Service will analyze it to determine if you are eligible for injured spouse relief and, if so, how much you are entitled to receive. If you submit an injured spouse form with a joint return on paper, it will take the IRS around 14 weeks to complete it; if you file it online, it will take the IRS approximately 11 weeks.