Generally, if you file irs form 8379, injured spouse allocation, with the original joint return, the irs will process it before an offset occurs. Innocent joint filer relief differs from injured spouse relief. If you file form 8379 with your joint return, attach it to your return in the order of the attachment sequence number located in the upper right corner of the tax form. If you filed a federal income tax return jointly with your spouse, the entire refund from that return, including the part that came from withholdings on earnings of your spouse, is subject to offset. Mar 28, 2017 an injured spouse has an expected tax refund withheld for a spouse s pastdue debt. One spouses tax refund can be applied to the others debt. The spouses name and social security number shown first on that tax return must also be shown first below. Future developments for the latest information about developments related to form 8379 and its instructions, such as legislation enacted after they were published, go to irs. When you file form 8379 separately, please be sure to attach a copy of all forms w2 and w2g for both spouses, and any forms 1099 showing federal income tax withholding, to form 8379. Jun 03, 2019 when you file form 8379 separately, please be sure to attach a copy of all forms w2 and w2g for both spouses, and any forms 1099 showing federal income tax withholding, to form 8379.
In turbotax online, click the search button at the top and enter injured spouse without the quotes in the search box. An injured spouse form must be submitted with your maryland tax return. Generally, when you file a joint liability tax return, you and your spouseregistered domestic. Instructions for form 8379 112019 internal revenue. If spouses file a joint tax return and a refund is applied to one spouses pastdue debts, the injured spouse can file form 8379 to get their.
The osdc reserves the right to reject any request for injured spouse relief. Follow the instructions on irs form 8379 carefully and attach the required forms to avoid delays. Heres how to prepare an injured spouse form form 8379 in turbotax. The easiest way to file as innocent or injured spouse is to start a start and efile a tax return on.
Any information obtained may be used for the purpose of collecting debt. You must include a copy of your federal return, including federal form 8379, injured spouse allocation. November 2016 department of the treasury internal revenue service. Generally, when you file a joint liability tax return, you and your spouse registered domestic. Injured spouse allocation free download formsbirds. Oklahoma form 505 injured spouse claim and allocation not. This article will help you realize all the irs form 8379 instructions and how to fill it.
The irs will figure the amount of any refund due the injured spouse. Feb 09, 2020 write injured spouse at the top of your tax return in the left corner of the first page. The processing of form 8379 may be delayed if these forms are not attached, if the form is incomplete when filed, or if you attach a copy of your joint tax return. By filing form 8379, the injured spouse may be able to get back his or her share of the joint refund. Pa8379 injured spouse claim and allocation free download. An injured spouse situation occurs when a joint refund is applied to the separate liability such as child support of a spouse. If injured spouse relief is granted, the refund will be allocated and your share will be refunded. The ohio department of taxation is authorized to offset all or a portion of a taxpayers income tax refund to be applied towards any unpaid tax.
Are you getting ready to file your joint tax return. This form is used to get benefits of tax if a spouse is injured. Understanding the injured spouse tax form howstuffworks. Download or print the 2019 federal injured spouse allocation 2019 and other income tax forms from the federal internal revenue service. How to distinguish between injured spouse and innocent spouse. Where do i mail my injured spouse form i live in ohio. Hardship caused by offset of social security benefits. Use this stepbystep guide to complete the 8379 instructions form 20162019 promptly and with perfect precision. Mar 21, 2018 you, the injured spouse, must sign the irs form 8379. Form 8379 injured spouse allocation an injured spouse is a taxpayer who files a joint return and all or part of the portion of the joint overpayment refund is, or expected to be, applied against legally enforceable past obligation of the other spouse. Start a free trial now to save yourself time and money. An injured spouse claim form must be submitted for each year that you claim to be an injured spouse. What are the irs injured spouse rules and how do they apply. The tas case advocate argued the irs acted incorrectly in taking the injured spouses share of the refund to pay debt for which.
For the debt to qualify, it must have been incurred solely by the other spouse. Complete this form to determine the applicable breakdown of income, exemptions and credits of the responsible taxpayer and the innocent spouse. Purpose of form form 8379 is filed by one spouse the injured spouse on a jointly filed tax return when the joint overpayment was or is. Form 8379 lets you the injured spouse get back your portion of a jointlyfiled refund if its seized or offset to pay your spouse s debt you must file jointly to use this form. Fill out, securely sign, print or email your 8379 instructions form 20162020 instantly with signnow. An injured spouse allocation form is a form the irs uses to calculate your tax credits based on your individual income. Allocation part ii, form 8379 lists income and withholding amounts shown on the joint return, amounts allocated to the other spouse.
Apr 10, 2009 keep a copy of injured spouses signature date phone number optional this form for your records date preparers ssn or ptin preparers check if paid signature selfemployed preparers firms name or yours ein use only if selfemployed, address, and zip code phone no. We last updated federal form 8379 in january 2020 from the federal internal revenue service. Form 8379 essentially asks the irs to release the injured spouses portion of the refund. To understand what an injured spouse is, it helps to ignore what it sounds like. It is important to have pdf software for these kinds of tasks. The same thing can happen if one spouse has defaulted on a federal student loan for which only she is responsible for repayment, and the couples refund is seized as a result. When your return is processed, the department will notify you with details on how the refund will be applied. The responsible taxpayer is the taxpayer that is not filing for innocent spouse consideration. You must attach a copy of the following information to this worksheet.
How do i complete form 8379, injured spouse form xtax 1. How to file an injured spouse form how to file an injured. Worksheet in40sp indiana innocent spouse state form. An injured spouse obtains his or her portion of the overpayment by filing a form 8379. If you file a form 8379, injured spouse allocation, with a joint return, the processing time is 14 weeks if its a paper return and 11 weeks if filed electronically. Download these templates available in various options on injured spouse form, print, fill up and use for claiming your share of tax refund benefits. Enter injured spouse in the upper left corner of page 1 of the joint return. Download or print the 2019 maryland injured spouse claim form 2019 and other income tax forms from the maryland comptroller of maryland. Apr 10, 2020 information about form 8379, injured spouse allocation, including recent updates, related forms, and instructions on how to file.
As youll see on irs form 8379, items on the joint return will be allocated for each spouse. I have filled an injured spouse form 8379 because part a huge part of my refund was retained to pay a student loan debt by my spouse before we were married. Instructions for form 8379, injured spouse allocation. Information about form 8379, injured spouse allocation, including recent updates, related forms, and instructions on how to file. A couple can file form 8379 along with their joint tax.
If the spouse who does not owe the obligation referred to as the injured spouse files a claim for his or her share of the overpayment referred to as an injured spouse claim, the service is required to refund his or her share of the overpayment. If the form does not have both signatures or a signed statement attached, the full refund, if needed, will be applied to the debt. The irs has a funny way of naming things, and the term injured spouse is a prime example. Worksheet in40sp indiana innocent spouse state form 51754. The irs form 8379 can be easily filled by a pdf form filler. Injured spouse instructions utah division of finance. A document published by the internal revenue service irs that outlines the three types of tax liability relief for spouses or former spouses who. Form 8379 injured spouse allocation is used more commonly and can be electronically filed with your tax return or sent alone after filing the tax return if necessary. Can i file my return electronically even though i am filing a form 8379, injured spouse allocation. Irs is pursuing collection from the jointly liable innocent spouse. Illinois does not provide a specific form to request injured spouse relief. How to find out the status of an injured spouse claim. The way to complete the online injured spouse form 8379 instructions on the internet. He transferred me to the injured spouse department, but wouldnt release the phone number in case the call drops still on hold and have spent 1hr 45min total time so far, about 30 was with the csr.
Who gets the child credit when filing an injured spouse. This form is for income earned in tax year 2019, with tax returns due in april 2020. Refund offsets for unpaid child support, certain federal and state debts, and unemployment compensation debts related topic links. The form can be filed electronically or by mail, along with your tax return or on its own after you have filed your taxes. Be sure to list the correct amounts for each category. Innocent joint filer relief and injured spouse relief. This is done if your joint income tax refund is subject to garnishment and only your spouse is legally responsible for the debt. The michigan department of treasury does not accept injured spouse allocation form 8379. If youre sending irs form 8379 by itself, be sure to send it to the irs address where you filed your original return or the irs address for the area where you live if you filed your.
Maryland form 502inj injured spouse claim form 2019. The individual taxpayer or spouse that does not have the debt is considered the injured spouse. The terms injured spouse and innocent spouse are so frequently confused that the first page of the form 8379 instructions specifically address the matter. About form 8379, injured spouse allocation internal revenue. The nonliable or injured spouse may reclaim his or her portion of the refund by filing an injured spouse claim form irs form 8379 with the. The spouses name and social security number shown first. The injured spouse on a jointly filed tax return files form 8379 to get back their share of the joint refund when the joint overpayment is applied.
Play in new window download today taxmama hears from karaya in the taxquips forum who is frustrated. There are two separate forms relating to injured innocent spouses, form 8379 and form 8857. Write injured spouse at the top of your tax return in the left corner of the first page. You can also include form 8379 if you efile your return. Click on the product number in each row to view download. File form 8379 when you become aware that all or part of your share of the refund was, or is expected to be, applied offset. Browse through our collection of various injured spouse form sample templates just like medical waiver forms.
If you file the form 8379 separately after a joint return, the processing time is eight weeks. Injured spouse for form 8379 injured form allocation. A low income taxpayer clinic attorney contacted tas for help in getting the injured spouse claim processed. If you are married and you filed a joint federal return with your spouse and you are an. For additional information about the types of relief or to download forms, go to. If you mail a hard copy of form 8379 with your 1040 tax return, you can write injured spouse on the top to make sure the irs is aware before offsetting your refund. Making a mistake could result in the irs deciding that no refund or a smaller refund than expected is actually owed. The injured spouse form or form 8379 is relatively short, but it is crucial to answer all of the questions on the form accurately. Form 8379 is used by injured spouses to compute their share of a joint tax refund.
Additionally, the department is required to offset a taxpayers refund as partial payment of any debt s reported by the following agencies. The iris form 8379 is titled as the injured spouse allocation which is circulated by the department of the treasury, internal revenue service of united states of america. Oklahoma form 505 injured spouse claim and allocation. Keeping that in mind, you should try to get the exemptions for both children included on your side unless the children are not yours and the 2000. Injured spouse form 8379 instructions fill out and sign. Form 8379 lets you the injured spouse get back your portion of a jointlyfiled refund if its seized or offset to pay your spouses debt you must file jointly to use this form. We will update this page with a new version of the form for 2021 as soon as it is made available by the federal government. The most secure digital platform to get legally binding, electronically signed documents in just a few seconds.
To file as an injured spouse, youll need to complete form 8379. Nonobligated spouse allocation it280 part 1 information about the joint return for which this claim is filed enter the following information exactly as it is shown on the tax return for which you are filing this claim. Printable 2019 federal form 8379 injured spouse allocation. What are the irs injured spouse rules and how do they. Instructions for form 8379, injured spouse allocation frequently asked questions. Alternatively, the injured spouse can file it separately from the. California law does not have an injured spouse provision. If you file form 8379 by itself after a joint return has already been processed, the time needed is about 8 weeks.
This occurs when a couple files a joint return, and the refund isnt sent because of a federal debt like child support, defaulted student loans or an old tax bill. An injured spouse is simply someone whose tax refund is used to cover the pastdue debts of a spouse or ex. Irs 8379 instructions 2019 fill out tax template online. The irs refused to return the injured spouses full share of the overpayment because of the tax increase. I went over the form 8379 with the csr and he mentioned he agreed since i had 100% of last years income, i was owed the full amount.
Information about form 8379 and its separate instructions is at. Then click the link that says jump to injured spouse. Injured spouse allocation information about form 8379 and its separate instructions is at. Also, filing an 8379 will delay your federal refund by up to 14 weeks.
If the return was already filed, send form 8379 by itself to the irs center for the place. Jun 07, 2019 form 8379 lets you the injured spouse get back your portion of a jointlyfiled refund if its seized or offset to pay your spouses debt. Injured spouse instructions this information applies only to taxes intercepted by the office of state debt collection osdc if you are married, filed a joint return, and you had your state tax refund taken by the osdc for a debt that your spouse individually owes, you may claim your part of a state tax refund if all of the following apply. A couple can file form 8379 along with their joint tax return if they expect their refund to be seized. By filing form 8379, the injured spouse will receive hisher share of the joint refund. This notice is from a state agency that collects debts. Innocent spouses are people who find themselves facing back taxes, civil penalties, and even criminal prosecution because of a fraudulent tax return filed by a spouse without their knowledge. Keep a copy of injured spouses signature date phone number optional this form for your records date preparers ssn or ptin preparers check if paid signature selfemployed preparers firms name or yours ein use only if selfemployed, address, and zip code phone no. Innocent spouse relief on your 2019 federal tax return. The purpose of this form is to allow you to receive a percentage of your state and federal income.
No matter what you put on the injured spouse form the irs will make the final determination as to what gets assigned to each spouse. Form 8379 is filed by one spouse the injured spouse on a jointly filed tax return when the joint overpayment was or is expected to be applied offset to a pastdue obligation of the other spouse. Once you receive that notice, you must send a request to the department of revenue within 30 days. To fill out the irs 8379 you can use pdfelement which has all the features necessary for form filling. If the pastdue amount is for a joint federal tax, you may qualify for innocent spouse relief for the year to which the. Can i fill out the 8379 injured spouse form online. You can request an injured spouse claim by filling out irs form 8379. There are two separate forms relating to injuredinnocent spouses, form 8379 and form 8857. A document published by the internal revenue service irs that outlines the three types of tax liability relief for. About form 8379, injured spouse allocation internal.