Part I: Should You File This Form?
Lines 1 to 9: the tax year, then Yes or No questions about the joint return, the type of past-due debt, who owes it, community property states, payments, earned income and refundable credits.
8379
Injured Spouse Allocation
- Agency
- IRS
- Revision
- Rev. November 2023
- Fillable fields
- 63
- Pages
- 2
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 8379: Injured Spouse Allocation
Form 8379, Injured Spouse Allocation, 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 past-due obligation of the other spouse. The instructions say that by filing it, the injured spouse may be able to get back their share of the joint refund.
The instructions list the debts involved: past-due federal tax, state income tax, state unemployment compensation debts, child support, and federal nontax debt such as a student loan. Part I is a series of Yes or No questions, and Part III splits the items on the joint return between the spouses as if each had filed a separate return. The IRS then figures any refund due to the injured spouse.
Form 8379 is not the form for innocent spouse relief, which uses Form 8857. You can fill out the PDF free in your browser on this page and download it without an account.
What's on Form 8379
Part II, line 10
Names and Social Security numbers exactly as shown on the joint return, in the same order, with a box to mark which spouse is the injured spouse.
Lines 11 and 12
A box to have the refund issued in both names, and a Yes or No question on mailing the injured spouse refund to a different address.
Part III: Allocation Between Spouses
Lines 13 to 20 cover income, adjustments, deductions, credits, other taxes, withholding and payments. Column (a) is the joint return amount and must equal columns (b) plus (c).
Part IV: Signature
The injured spouse's signature, date and phone number, plus the paid preparer area. The form says to complete it only when filing Form 8379 by itself.
How to fill out Form 8379
- 1
Part I
Enter the tax year on line 1 and answer lines 2 to 9 in order. Each answer on the form says whether to stop, go to the next line or skip to Part II.
- 2
Line 10
Enter the names and Social Security numbers exactly as shown on the joint return. The spouse shown first on the return is also shown first here. Check the box next to the injured spouse.
- 3
Lines 11 and 12
Check line 11 only for a refund in both names. On line 12, the instructions say a permanent address change also needs Form 8822, while a temporary change may delay the refund.
- 4
Lines 13 to 18
Enter each joint return amount in column (a), then split it in columns (b) and (c) as if each spouse had filed separately. The instructions say not to include the earned income credit, which the IRS allocates.
- 5
Lines 19 and 20
Enter each spouse's federal income tax withheld from Forms W-2, W-2G and 1099. Joint estimated payments can be split any way both spouses agree. Otherwise the instructions give a formula.
- 6
Part IV
Sign and date Part IV only when filing Form 8379 by itself. The instructions say a daytime phone number may help speed processing.
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How to file, where to send it and timing
With the return or by itself
The instructions say Form 8379 can be filed with the joint return or an amended joint return (Form 1040-X), or afterwards by itself. With a joint return, write "Injured Spouse" in the upper left corner of page 1 of the return.
Attachments when filed alone
Attach copies of all Forms W-2 and W-2G for both spouses and any Forms 1099 showing federal income tax withholding. The instructions say not to include a copy of the joint return.
Where to send
With a joint or amended return, to the IRS service center for the area where you live. Filed alone, the instructions give a chart that depends on whether the original return was filed on paper or electronically.
Time limit
The instructions say to file within 3 years from the due date of the original return (including extensions) or within 2 years from the date the tax that was later offset was paid, whichever is later.
Processing time
About 14 weeks with a paper joint return (11 weeks if filed electronically), or about 8 weeks when filed by itself after the joint return has been processed.
Common mistakes
The instructions list leaving out Forms W-2, W-2G or 1099, attaching the joint return, not writing "Injured Spouse" on the return, and filing when no past-due obligation exists, which delays the refund.
Related forms
Who files Form 8379?
The form is filed by one spouse on a joint return. The other spouse's debt is what caused the offset.
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Questions about Form 8379
Who files Form 8379?
One spouse on a jointly filed return, called the injured spouse, when the joint overpayment was or is expected to be applied to a past-due obligation of the other spouse.
Is Form 8379 the same as innocent spouse relief?
No. The instructions say not to file Form 8379 when claiming innocent spouse relief, and to file Form 8857 instead.
Which debts does Form 8379 cover?
The form lists federal tax, state income tax, state unemployment compensation, child support, spousal support and federal nontax debt such as a student loan, owed only by the other spouse.
How can I find out whether a debt will be offset?
For debts other than federal tax, the instructions give the Bureau of the Fiscal Service at 800-304-3107 (for TTY/TDD help, call 866-297-0517).
How long does Form 8379 take to process?
The instructions say about 14 weeks with a paper joint return, 11 weeks if filed electronically, and about 8 weeks when filed by itself after the joint return was processed.
Can Form 8379 be filed after the joint return?
Yes. The instructions say it can be filed by itself afterwards, with copies of all Forms W-2 and W-2G for both spouses and any Forms 1099 showing federal income tax withheld.
What if we amend the joint return?
The instructions say that to keep an additional refund from a Form 1040-X from being offset, another Form 8379 is completed and attached to allocate it.