Injured Spouse

You need to file Form 8379 for each year you’re an injured spouse and want your portion of the refund. You can file this form before or after the offset occurs, depending on when you become aware of the separate debt, and can file it with your electronic tax return.

If you’re filing Form 8379 with your original joint return (IRS Forms 1040 or 1040SR), by mail, before the IRS makes an offset:

• Write “INJURED SPOUSE” in the top left-hand corner of the first page of the joint tax return.
• Follow the instructions on Form 8379 carefully and attach it to your return.

If you’re filing Form 8379 with your amended joint return (Form 1040X), by mail, before or after the IRS makes an offset:

• Show both your and your spouse’s Social Security numbers in the same order as they appear on your original joint tax return.
• You, the “injured” spouse, must sign the Form 8379.
• Follow the instructions on Form 8379 carefully and attach the required forms to avoid delays.

If you’re sending 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 original return electronically). You can find the addresses at Where to File Your Individual Return page on IRS.gov.

Important information about your refund: On Form 8379, be careful to read and answer the questions on Lines 11 and 12, if they apply to you.

• Check the box on Line 11 only if you want your refund to be issued with both your and your spouse’s names.
  • Don’t check the box on Line 11 if you’re divorced, separated from, or no longer living with the spouse with whom you filed the joint return.
  • If the refund check is issued in both names, and you no longer maintain a joint account with the other person, you may have trouble getting the check cashed.
• The box on Line 12 lets you decide if you want your injured spouse refund to be sent to an address different from the one on your joint return.

File on time

You must file Form 8379 within:

• 3 years from the date the original return was filed, or
• 2 years from the date the tax was paid.

If no return was filed, the deadline is 2 years from the date the tax was paid.

If you’re responsible for the debt:

If you’re responsible for the debt, you’re generally not an injured spouse. See Offsets for more information.

The IRS calculates the amount of refund you can claim. If you lived in a community property state, community property law. If you file Form 8379 separately from your original return, there’s a chance the refund may offset before the IRS processes your claim. If this happens and you receive a Notice of Offset, contact the IRS to find out if it received your Form 8379.

Looking at the Form 8379, the items on the joint return will be allocated for each spouse. Be sure to list the correct amounts for each category.

Not all debts can legally be taken out of a tax refund. To determine whether a debt other than federal tax can be taken from your refund., contact BFS’s TOP call center at 800-304-3107 (TTY/TDD 800-877-8339) for help.

The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. We can offer you help if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. If you qualify for our assistance, which is always free, we will do everything possible to help you.

Visit www.taxpayeradvocate.irs.gov or call 1-877-777-4778.

Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List.