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                                                                                               Department of the Treasury
                                                                                               Internal Revenue Service
Instructions for Form 8379

(Rev. November 2024)
Injured Spouse Allocation
(For use with the November 2023 revision of Form 8379)

Section references are to the Internal Revenue Code             Innocent Spouse Relief
unless otherwise noted.
                                                                Don’t file Form 8379 if you are claiming innocent spouse 
Future Developments                                             relief. Instead, file Form 8857. Generally, both spouses are 
                                                                responsible for paying the full amount of tax, interest, and 
For the latest information about developments related to 
                                                                penalties due related to your joint return. However, if you 
Form 8379 and its instructions, such as legislation 
                                                                qualify for innocent spouse relief, you may be relieved of 
enacted after they were published, go to IRS.gov/
                                                                part or all of the joint tax liability. You may qualify for relief 
Form8379.
                                                                from the joint tax liability if any of the following apply.
Reminder                                                        • There is an understatement of tax because your spouse 
If both spouses have qualified business income (QBI), the       omitted income or claimed false deductions or credits, 
IRS will generally use information reported with the jointly    and you didn't know or have reason to know of the 
filed Form 1040 or 1040-SR to allocate the QBI deduction        understatement.
as a percentage of each spouse’s QBI.                           • There is an understatement of tax and you are divorced, 
                                                                separated, or no longer living with your spouse.
                                                                • Given all the facts and circumstances, it wouldn't be fair 
General Instructions                                            to hold you liable for the tax.
Purpose of Form                                                   See Pub. 971 for more details.

Form 8379 is filed by one spouse (the injured spouse) on        When To File
a jointly filed tax return when the joint overpayment was       File Form 8379 when you become aware that all or part of 
(or is expected to be) applied (offset) to a past-due           your share of an overpayment was, or is expected to be, 
obligation of the other spouse. By filing Form 8379, the        applied (offset) against your spouse's legally enforceable 
injured spouse may be able to get back their share of the       past-due obligations. You must file Form 8379 for each 
joint refund.                                                   year you meet this condition and want your portion of any 
Which Revision To Use                                           offset refunded.
Use the November 2023 revision of Form 8379 for tax               You must file Form 8379 within 3 years from the due 
years beginning in 2023 or later, until a later revision is     date of the original return (including extensions) or within 2 
issued. Use this November 2024 revision of the                  years from the date you paid the tax that was later offset, 
Instructions for Form 8379 for tax years beginning in 2024      whichever is later. Certain circumstances described in 
or later, until a later revision is issued. Use prior revisions section 6511 may extend this period.
of the form and instructions for earlier tax years. All 
revisions are available at IRS.gov/Form8379.                    How To File
                                                                You can file Form 8379 with your joint return or amended 
Are You an Injured Spouse?                                      joint return (Form 1040-X), or you can file it afterwards by 
You may be an injured spouse if you file a joint return and     itself. File Form 8379 with Form 1040-X only if you are 
all or part of your portion of the overpayment was, or is       amending your original return to claim a joint refund.
expected to be, applied (offset) to your spouse's legally 
                                                                  If you file Form 8379 with your joint return, attach it to 
enforceable past-due federal tax, state income tax, state 
                                                                your return in the order of the attachment sequence 
unemployment compensation debts, child support, or a 
                                                                number (located in the upper right corner of the tax form). 
federal nontax debt, such as a student loan.
                                                                Enter “Injured Spouse” in the upper left corner of page 1 of 
A Notice of Offset for federal tax debts is issued by the       the joint return.
IRS. A Notice of Offset for past-due state income tax,            If you file Form 8379 separately, please be sure to 
state unemployment compensation debt, child support, or         attach a copy of all Forms W-2 and W-2G for both 
federal nontax debts (such as a student loan) is issued by      spouses, and any Forms 1099 showing federal income tax 
the U.S. Treasury Department's Bureau of the Fiscal             withholding, to Form 8379. The processing of Form 8379 
Service.                                                        may be delayed if these forms are not attached, if the form 
    Go to IRS.gov/TaxTopics/tc203 and                           is incomplete when filed, or if you attach a copy of your 
TIP Fiscal.Treasury.gov for more information about              previously filed joint return.
    refund offsets and debts.
                                                                Time Needed To Process Form 8379
                                                                Generally, if you file Form 8379 with a joint return on 
Complete Part I to determine if you are an injured 
                                                                paper, the time needed to process it is about 14 weeks 
spouse.
                                                                (11 weeks if filed electronically). If you file Form 8379 by 

Oct 31, 2024                                            Cat. No. 52888M

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itself after a joint return has been processed, the time       resolve your problem with the IRS first, but if you can’t, 
needed is about 8 weeks. Processing errors can increase        then come to TAS. Our services are free.
the time needed to process your Form 8379. See How To          • TAS helps all taxpayers (and their representatives), 
Avoid Common Mistakes, later.                                  including individuals, businesses, and exempt 
                                                               organizations. You may be eligible for TAS help if your IRS 
Where To File                                                  problem is causing financial difficulty, if you’ve tried and 
See the chart below to determine where to file your Form       been unable to resolve your issue with the IRS, or if you 
8379.                                                          believe an IRS system, process, or procedure just isn't 
                                                               working as it should.
IF you file                    THEN mail                       • To get help any time with general tax topics, visit 
Form 8379...                   Form 8379...                    www.TaxpayerAdvocate.IRS.gov. The site can help you 
                                                               with common tax issues and situations, such as what to 
with your joint return         and your joint return to the    do if you make a mistake on your return or if you get a 
                               Internal Revenue Service        notice from the IRS.
                               Center for the area where you     TAS works to resolve large-scale (systemic) problems 
                                                               •
                               live.*                          that affect many taxpayers. You can report systemic 
by itself after you filed your to the same Internal Revenue    issues at www.IRS.gov/SAMS. (Be sure not to include any 
original joint return on paper Service Center where you        personal identifiable information.)
                               filed your original return.*
by itself after you filed your to the Internal Revenue         How Do I Contact TAS?
original joint return          Service Center for the area 
electronically                 where you live.*                TAS has offices in every state, the District of Columbia, 
                                                               and Puerto Rico. To find your local advocate’s number:
with an amended return (Form  to the Internal Revenue            Go to www.TaxpayerAdvocate.IRS.gov/Contact-Us,
                                                               •
1040-X) or other subsequent    Service Center for the area 
return                         where you live.*                • Check your local directory, or
                                                               • Call TAS toll free at 877-777-4778.
* For Internal Revenue Service Center mailing addresses, see 
your tax return instructions or go to IRS.gov/Filing/Where-to- What Are My Rights as a Taxpayer?
File-Paper-Tax-Returns-With-or-Without-a-Payment.
                                                               The Taxpayer Bill of Rights describes ten basic rights that 
                                                               all taxpayers have when dealing with the IRS. Go to 
        Taxpayer Assistance Centers are not Internal           www.TaxpayerAdvocate.IRS.gov/Taxpayer-Rights for 
  !     Revenue Service Centers. You can't make an             more information about the rights, what they mean to you, 
CAUTION appointment at an Internal Revenue Service             and how they apply to specific situations you may 
Center to file Form 8379.                                      encounter with the IRS. TAS strives to protect taxpayer 
                                                               rights and ensure the IRS is administering the tax law in a 
Amending Your Tax Return                                       fair and equitable way.
If you file an amended joint return (Form 1040-X) to claim 
an additional refund and you don't want your portion of the    Specific Instructions
overpayment to be applied (offset) against your spouse's 
legally enforceable past-due obligation(s), then you will      Part I
need to complete and attach another Form 8379 to 
allocate the additional refund.                                Line 3. Not all debts are subject to a tax refund offset. To 
                                                               determine if a debt is owed (other than federal tax), and 
How To Get Help                                                whether an offset will occur, contact the Bureau of the 
                                                               Fiscal Service at 800-304-3107 (for TTY/TDD help, call 
The Taxpayer Advocate Service (TAS) Is Here To                 866-297-0517).
Help You                                                               Filing Form 8379 when no past-due obligation 
What Is the Taxpayer Advocate Service?                         TIP     exists will delay your refund.

The Taxpayer Advocate Service (TAS) is an independent 
                                                               Line 5. Community property states are Arizona, 
organization within the Internal Revenue Service (IRS). 
                                                               California, Idaho, Louisiana, Nevada, New Mexico, Texas, 
TAS helps taxpayers resolve problems with the IRS, 
                                                               Washington, and Wisconsin.
makes administrative and legislative recommendations to 
prevent or correct the problems, and protects taxpayer           If you live in a community property state, special rules 
rights. We work to ensure that every taxpayer is treated       will apply to the calculation of your injured spouse refund. 
fairly and that you know and understand your rights under      Enter the community property state(s) where, at any time 
the Taxpayer Bill of Rights. We are Your Voice at the IRS.     during the year, you and your spouse resided and 
                                                               intended to establish a permanent home. For more 
How Can TAS Help Me?                                           information about the factors used to determine whether 
                                                               you are subject to community property laws, see Pub. 555.
TAS can help you resolve problems that you haven’t been          In community property states, overpayments are 
able to resolve with the IRS on your own. Always try to        considered joint property and are generally applied 

2                                                                            Instructions for Form 8379 (Rev. 11-2024)

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(offset) to legally owed past-due obligations of either     Part III
spouse. However, there are exceptions. The IRS will use 
each state's rules to determine the amount, if any, that    To properly determine the amount of tax owed and 
would be refundable to the injured spouse. Under state      overpayment due to each spouse, an allocation must be 
community property laws, 50% of a joint overpayment         made as if each spouse filed a separate tax return instead 
(except the earned income credit) is applied to             of a joint return. So, each spouse must allocate their 
non-federal tax debts such as child support, student        separate wages, self-employment income and expenses 
loans, state unemployment compensation debts, or state      (and self-employment tax), and credits, such as education 
income tax. However, state laws differ on the amount of a   credits, to the spouse who would have shown the item(s) 
joint overpayment that can be applied to a federal tax      on their separate return.
debt. The earned income credit is allocated to each         Other items that may not clearly belong to either 
spouse based on each spouse's earned income.                spouse (for example, a penalty on early withdrawal of 
  For more guidance regarding the amount of an              savings from a joint bank account) would be equally 
overpayment from a joint return that the IRS may offset     divided.
against a spouse's separate tax liability, see the revenue 
ruling for your state next.                                 If you live in a community property state, follow the 
                                                            instructions below to allocate your income, expenses, and 
                                                            credits. The IRS will apply your state's community 
IF you                                                      property laws based on your allocation if you checked the 
live in...          THEN use...                             “Yes” box on line 5.
Arizona or          Rev. Rul. 2004-71, 
Wisconsin           available at                            The IRS will figure the amount of any refund due the 
                    IRS.gov/IRB/                            injured spouse.
                    2004-30_IRB#RR-2004-71.
                                                            If a deduction or credit would not be allowed had you 
California, Idaho,  Rev. Rul. 2004-72,                      filed a separate return, use the deduction or credit shown 
or Louisiana        available at                            on your joint return and allocate that amount between you 
                    IRS.gov/IRB/                            and your spouse. An example of a deduction that is 
                    2004-30_IRB#RR-2004-72.                 generally not allowed on a separate return is the student 
Nevada, New         Rev. Rul. 2004-73,                      loan interest deduction. Examples of credits generally not 
Mexico, or          available at                            allowed on a separate return are the child and dependent 
Washington          IRS.gov/IRB/                            care credit and the American opportunity credit. A similar 
                    2004-30_IRB#RR-2004-73.                 rule applies to income and deductions (such as taxable 
                                                            social security benefits and the IRA deduction) that are 
Texas               Rev. Rul. 2004-74,
                                                            subject to special limits on a separate return. Use the 
                    available at 
                                                            income and deductions shown on your joint return and 
                    IRS.gov/IRB/
                                                            allocate them between you and your spouse.
                    2004-30_IRB#RR-2004-74.
                                                            Line 13a. In column (a), include any income shown on 
                                                            your joint return from Form(s) W-2. This income will 
                                                            generally be reported on Form 1040 or 1040-SR, line 1a.
Line 9. Refundable credits include the following.           In columns (b) and (c), enter the separate income that 
• American opportunity credit.                              each spouse earned.
• Credit for federal tax paid on fuels.
• Refundable prior year minimum tax.                        Line 13b. In column (a), include all other income shown 
• Premium tax credit.                                       on your joint return. Identify the type and amount. This 
                                                            income will generally be reported on Form 1040 or 
Part II                                                     1040-SR, lines 1b–9 (includes Schedule 1 (Form 1040), 
                                                            lines 1–10).
Line 12.   If you checked the “Yes” box, enter the address 
and read the following instructions.                        In columns (b) and (c), allocate joint income, such as 
• If the address change is permanent, submit Form           interest earned on a joint bank account, as you determine. 
8822, Change of Address, with Form 8379. If your last       Be sure to allocate all income shown on the joint return.
return was a joint return, your spouse must also sign Form  Line 14. In column (a), include any adjustments shown 
8822 unless you, the injured spouse, check the box on       on your joint return. These adjustments will be reported on 
line 1 of Form 8822 indicating that you are establishing a  Form 1040 or 1040-SR, line 10 (includes Schedule 1 
separate residence.                                         (Form 1040), lines 11–26).
• If the address change is temporary, don't submit Form     In columns (b) and (c), allocate each adjustment to the 
8822. However, the temporary address change may delay       spouse who would have claimed it if a separate return had 
your injured spouse refund.                                 been filed. For example, allocate the IRA deduction to the 
Foreign address.   Enter the information in the following   spouse who owns the IRA and allocate the student loan 
order: number and street; city, province, county, or state; interest deduction to the spouse who is legally obligated 
and country. Follow the country's practice for entering the to make the interest payments. If there are any 
postal code. Do not abbreviate the country name.            adjustments that don't belong exclusively to one spouse, 
                                                            allocate them as you determine.

Instructions for Form 8379 (Rev. 11-2024)                                                                                3

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Line 15. In column (a), enter the standard deduction or 1040-SR, lines 28 and 29, and in Part II of Schedule 3
itemized deductions shown on your joint return. These (Form 1040).
amounts will be reported on Form 1040 or 1040-SR, In columns (b) and (c), allocate any additional child tax
line 12. credit and any education credit solely based on a
If you used the standard deduction. In columns (b) dependent’s education expenses to the spouse who
and (c), include one-half of your basic standard deduction. would have claimed the qualifying child (or qualifying
Your basic standard deduction is generally as follows. relative) as a dependent if separate returns had been filed.
Don't include any earned income credit here; the IRS
Basic Standard Deduction will allocate it based on each spouse's income. Allocate
business credits based on each spouse's interest in the
2024 $29,200 business. Allocate any other credits as you determine.
2025 $30,000 Line 18. In column (a), include any other taxes shown on
your joint return. These other taxes will be reported on
Schedule 2 (Form 1040), line 1z, and in Part II of Schedule
However, if someone could claim you or your spouse as a 2.
dependent, your basic standard deduction is the amount In columns (b) and (c), allocate self-employment tax to
on line 4c of the Standard Deduction Worksheet for the spouse who earned the self-employment income.
Dependents, found in the Instructions for Form 1040 (or Allocate the excess advance premium tax credit
1040-SR). If you checked any boxes for age or blindness repayment in any way you determine. Allocate the Net
on your joint return, use the following worksheet to Investment Income Tax (Form 8960) consistently with the
allocate the additional standard deduction (the difference allocation used for net investment income on line 13b.
between the total standard deduction and the basic
standard deduction). Line 19. In column (a), include any federal income tax
withheld shown on your joint return. The tax withheld will
1. Enter here the total number of boxes checked be reported on Form 1040 or 1040-SR, line 25d, and
for age or blindness for yourself (the injured Schedule 3 (Form 1040), line 11.
spouse) on your joint return . . . . . . . . . . In columns (b) and (c), enter federal income tax
2. Enter the additional standard deduction for the withheld from each spouse's income as shown on Forms
year as shown below . . . . . . . . . . . . . . . . W-2, W-2G, and 1099. Be sure to attach copies of these
2024 $1,550 forms to your tax return or to Form 8379 if you are filing it
2025 $1,600 by itself. Also, include on this line any excess social
security or tier 1 railroad retirement (RRTA) tax withheld
3. Multiply line 2 by line 1. Include this amount on and any Additional Medicare Tax withholding from Form
line 15, column (b) . . . . . . . . . . . . . . . . . 8959, line 24, attributed to each spouse.
4. Enter here the total number of boxes checked Line 20. In column (a), include any payments shown on
for age or blindness for your spouse on your your joint return. These payments will be reported on Form
joint return . . . . . . . . . . . . . . . . . . . . . . . 1040 or 1040-SR, line 26, and Schedule 3 (Form 1040),
5. Multiply line 4 by line 2. Include this amount on line 10.
line 15, column (c). . . . . . . . . . . . . . . . . .
In columns (b) and (c), you can allocate joint estimated
tax payments in any way you choose as long as both you
and your spouse agree. If you can't agree, the estimated
If you itemize your deductions. In columns (b) and tax payments will be allocated according to the following
(c), include each spouse's separate deductions, such as formula.
state and local income taxes. Allocate other deductions as
you determine. Each spouse's
Estimated tax
separate tax liability ×
payments
Line 16. In column (a), enter any nonrefundable tax Both separate tax liabilities
credits shown on your joint return. These credits are
reported on Form 1040 or 1040-SR, line 19, and in Part I
of Schedule 3 (Form 1040). Allocate each spouse's separate estimated tax
In columns (b) and (c), allocate any child tax credit, payments to the spouse who made them.
credit for other dependents, child and dependent care Daytime phone number. Providing your daytime phone
credit, and education credit solely based on a number may help speed the processing of Form 8379. We
dependent’s education expenses to the spouse who may have questions about items on it. If you answer our
would have claimed the qualifying child (or qualifying questions over the phone, we may be able to continue
relative) as a dependent if separate returns had been filed. processing Form 8379 without mailing you a letter.
Allocate any other credits as you determine.
Line 17. In column (a), include any refundable tax credits How To Avoid Common Mistakes
(except the earned income credit) shown on your joint Mistakes may delay your refund or result in notices being
return. These credits will be reported on Form 1040 or sent to you.

4 Instructions for Form 8379 (Rev. 11-2024)

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• If you file Form 8379 separately, don't include a copy of with these laws and to allow us to figure and collect the
your joint return. This will prevent delays in processing right amount of tax.
your allocation. Make sure to enclose copies of all Forms
W-2 and W-2G for both spouses, and any Forms 1099 You are not required to provide the information
showing income tax withheld. requested on a form that is subject to the Paperwork
• If you file Form 8379 with your joint return or amended Reduction Act unless the form displays a valid OMB
joint return, enter “Injured Spouse” in the upper left corner control number. Books or records relating to a form or its
of page 1 of your joint return. instructions must be retained as long as their contents
• Items of income, expenses, credits, and deductions may become material in the administration of any Internal
must be allocated to the spouse who would have entered Revenue law. Generally, tax returns and return information
the item on their separate return. are confidential, as required by section 6103.
• Make sure the debt is subject to offset (for example, a The average time and expense required to complete
legally enforceable past-due federal tax, state income tax, and file this form will vary depending on individual
child support, state unemployment compensation debts, circumstances. For the estimated averages, see the
or other federal nontax debt, such as a student loan). instructions for your income tax return.
Paperwork Reduction Act Notice. We ask for the If you have suggestions for making this form simpler,
information on this form to carry out the Internal Revenue we would be happy to hear from you. See the instructions
laws of the United States. You are required to give us the for your income tax return.
information. We need it to ensure that you are complying

Instructions for Form 8379 (Rev. 11-2024) 5

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