Fill out Form 8379 online

Who uses Form 8379

• A spouse who filed a joint return and whose share of the refund was, or will be, used to pay the other spouse's past-due debt
• People whose joint refund went to the other spouse's past-due federal tax, state income tax, state unemployment compensation debt, child support, spousal support or federal nontax debt such as a student loan
• Injured spouses who lived in a community property state during the tax year, where special rules apply
• Couples filing an amended joint return (Form 1040-X) for an additional refund who want the injured spouse's share kept from the offset

Before you start

• The joint return for the tax year, with its schedules
• Any Notice of Offset you received from the IRS or the Bureau of the Fiscal Service
• Copies of all Forms W-2 and W-2G for both spouses, and any Forms 1099 showing federal income tax withholding
• Both names and social security numbers, in the same order as on the joint return
• Records of estimated tax payments and which spouse made them
• The name of any community property state where you lived during the year

How to fill out Form 8379

1. 1

   Part I, lines 1–4: the year, the joint return and the debt

   Enter the tax year on line 1 and answer the rest for that year. Line 2 asks whether you filed (or will file) a joint return. Line 3 asks whether the IRS used (or will use) the joint overpayment to pay a past-due debt owed only by your spouse, such as federal tax, state income tax, state unemployment compensation, child support, spousal support or a federal nontax debt. Line 4 asks whether you are legally obligated to pay that debt. Each answer tells you whether to go on or stop; if the form says stop, you are not an injured spouse and do not file it.

2. 2

   Part I, lines 5–9: community property and what you paid or claimed

   Line 5 asks whether you lived in a community property state at any time during the year; if yes, enter the state and go to Part II. The instructions list these states as Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington and Wisconsin. Lines 6 to 9 ask whether you made and reported payments such as withholding or estimated tax, had earned income, claimed the earned income credit or additional child tax credit, or claimed another refundable credit. Follow the directions after each answer.

3. 3

   Part II, line 10: names and social security numbers

   Enter both names and social security numbers exactly as shown on the joint return. The spouse shown first on that return must also be shown first here. Check the box next to the injured spouse.

4. 4

   Part II, lines 11–12: how the refund is issued and mailed

   Check line 11 only if you want the refund issued in both names; otherwise separate refunds are issued for each spouse, if applicable. On line 12, answer whether you want the injured spouse refund mailed to an address other than the one on the joint return, and enter it if yes. For a foreign address, the instructions say to enter the number and street, then city, province, county or state, then the country, without abbreviating the country name. If the change is permanent, file Form 8822 with Form 8379.

5. 5

   Part III, lines 13–16: income, adjustments, deductions and nonrefundable credits

   Column (a) is the amount on the joint return, and columns (b) and (c) split it between the injured spouse and the other spouse, so (a) must equal (b) plus (c). Allocate each item to the spouse who would have shown it on a separate return. For joint items, follow the line-by-line rules in the instructions. Line 13a is Form W-2 income and line 13b all other income. Line 14 is adjustments to income and line 15 the standard or itemized deduction; with the standard deduction, each spouse generally gets one-half of the basic standard deduction, and the instructions have a worksheet for age or blindness amounts. Line 16 is nonrefundable credits.

6. 6

   Part III, lines 17–20: refundable credits, other taxes, withholding and payments

   Line 17 is refundable credits, but do not include the earned income credit; the IRS allocates it based on each spouse's income. Line 18 is other taxes; self-employment tax goes to the spouse who earned the self-employment income. Line 19 is federal income tax withheld from each spouse's income as shown on Forms W-2, W-2G and 1099. On line 20, joint estimated tax payments can be split any way you both agree; if you can't agree, the instructions give a formula based on each spouse's separate tax. Separate estimated payments go to the spouse who made them.

7. 7

   Part IV: signature

   Complete Part IV only if you are filing Form 8379 by itself and not with your tax return. The injured spouse signs, dates and enters a phone number; the instructions say a daytime phone number may help speed processing. A paid preparer, if there is one, completes the preparer section.

After you fill it out

Form 8379 goes to the IRS. If you file it with your joint return or amended joint return, attach it in the order of its attachment sequence number and enter "Injured Spouse" in the upper left corner of page 1 of the return. If you mail it by itself, attach copies of all Forms W-2 and W-2G for both spouses and any Forms 1099 showing withholding, but not a copy of the joint return. The IRS Service Center to use depends on whether you file it with a return or by itself, and on how the original joint return was filed, so check the Where To File chart in the official instructions and the IRS filing address page.

Signing: Part IV is signed by the injured spouse only when Form 8379 is filed by itself, not with the tax return, and a paid preparer, if any, signs the preparer section. The instructions do not describe how to sign, so follow the IRS's instructions for the way you file.

Questions about Form 8379

Official information

• About Form 8379, Injured Spouse Allocation (IRS)
• Instructions for Form 8379
• Injured spouse relief (IRS)
• Where to file paper tax returns (IRS)

Page text last reviewed November 7, 2026.

Related forms

• Form 8857Request for Innocent Spouse Relief
• Form 1040-XAmended U.S. Individual Income Tax Return
• Form 8822Change of Address (For Individual, Gift, Estate, or Generation-Skipping Transfer Tax Returns)
• Form 1040U.S. Individual Income Tax Return
• Form W-2Wage and Tax Statement