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                                                                                            Department of the Treasury
                                                                                            Internal Revenue Service
Instructions for Form 8379

(Rev. November 2023)
Injured Spouse Allocation

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

General Instructions                                         When To File
                                                             File Form 8379 when you become aware that all or part of 
Purpose of Form                                              your share of an overpayment was, or is expected to be, 
Form 8379 is filed by one spouse (the injured spouse) on     applied (offset) against your spouse's legally enforceable 
a jointly filed tax return when the joint overpayment was    past-due obligations. You must file Form 8379 for each 
(or is expected to be) applied (offset) to a past-due        year you meet this condition and want your portion of any 
obligation of the other spouse. By filing Form 8379, the     offset refunded.
injured spouse may be able to get back his or her share of 
the joint refund.                                              You must file Form 8379 within 3 years from the due 
                                                             date of the original return (including extensions) or within 2 
Which Revision To Use                                        years from the date you paid the tax that was later offset, 
Use the November 2023 revision of Form 8379 for tax          whichever is later. Certain circumstances described in 
years beginning in 2023 or later, until a later revision is  section 6511 may extend this period.
issued. Use prior revisions of the form and instructions for 
earlier tax years. All revisions are available at IRS.gov/   How To File
Form8379.                                                    You can file Form 8379 with your joint return or amended 
                                                             joint return (Form 1040-X), or you can file it afterwards by 
Are You an Injured Spouse?                                   itself. File Form 8379 with Form 1040-X only if you are 
You may be an injured spouse if you file a joint return and  amending your original return to claim a joint refund.
all or part of your portion of the overpayment was, or is 
                                                               If you file Form 8379 with your joint return, attach it to 
expected to be, applied (offset) to your spouse's legally 
                                                             your return in the order of the attachment sequence 
enforceable past-due federal tax, state income tax, state 
                                                             number (located in the upper right corner of the tax form). 
unemployment compensation debts, child support, or a 
                                                             Enter “Injured Spouse” in the upper left corner of page 1 of 
federal nontax debt, such as a student loan.
                                                             the joint return.
A Notice of Offset for federal tax debts is issued by the 
                                                               If you file Form 8379 separately, please be sure to 
IRS. A Notice of Offset for past-due state income tax, 
                                                             attach a copy of all Forms W-2 and W-2G for both 
state unemployment compensation debt, child support, or 
                                                             spouses, and any Forms 1099 showing federal income tax 
federal nontax debts (such as a student loan) is issued by 
                                                             withholding, to Form 8379. The processing of Form 8379 
the U.S. Treasury Department's Bureau of the Fiscal 
                                                             may be delayed if these forms are not attached, if the form 
Service.
                                                             is incomplete when filed, or if you attach a copy of your 
    Go to IRS.gov/TaxTopics/tc203 and                        previously filed joint return.
TIP Fiscal.Treasury.gov for more information about 
    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 
                                                             itself after a joint return has been processed, the time 
Innocent Spouse Relief                                       needed is about 8 weeks. Processing errors can increase 
Don’t file Form 8379 if you are claiming innocent spouse     the time needed to process your Form 8379. See How To 
relief. Instead, file Form 8857. Generally, both spouses are Avoid Common Mistakes, later.

Nov 13, 2023                                            Cat. No. 52888M

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Where To File                                                       In community property states, overpayments are 
                                                              considered joint property and are generally applied 
See the chart below to determine where to file your Form      (offset) to legally owed past-due obligations of either 
8379.                                                         spouse. However, there are exceptions. The IRS will use 
                                                              each state's rules to determine the amount, if any, that 
IF you file                    THEN mail                      would be refundable to the injured spouse. Under state 
Form 8379...                   Form 8379...                   community property laws, 50% of a joint overpayment 
with your joint return         and your joint return to the   (except the earned income credit) is applied to 
                               Internal Revenue Service       non-federal tax debts such as child support, student 
                               Center for the area where you  loans, state unemployment compensation debts, or state 
                               live.*                         income tax. However, state laws differ on the amount of a 
                                                              joint overpayment that can be applied to a federal tax 
by itself after you filed your to the same Internal Revenue   debt. The earned income credit is allocated to each 
original joint return on paper Service Center where you       spouse based on each spouse's earned income.
                               filed your original return.*
                                                                    For more guidance regarding the amount of an 
by itself after you filed your to the Internal Revenue        overpayment from a joint return that the IRS may offset 
original joint return          Service Center for the area    against a spouse's separate tax liability, see the revenue 
electronically                 where you live.*               ruling for your state next.
with an amended return (Form  to the Internal Revenue 
1040-X) or other subsequent    Service Center for the area 
                                                                  IF you 
return                         where you live.*
                                                                  live in...         THEN use...
* For Internal Revenue Service Center mailing addresses, see 
                                                                  Arizona or         Rev. Rul. 2004-71, 
your tax return instructions or go to IRS.gov/Filing/Where-to-
                                                                  Wisconsin          available at 
File-Paper-Tax-Returns-With-or-Without-a-Payment.
                                                                                     IRS.gov/IRB/
                                                                                     2004-30_IRB#RR-2004-71.
        Taxpayer Assistance Centers are not Internal              California, Idaho, Rev. Rul. 2004-72,
                                                                  or Louisiana       available at 
!       Revenue Service Centers. You can't make an                                   IRS.gov/IRB/
CAUTION appointment at an Internal Revenue Service 
Center to file Form 8379.                                                            2004-30_IRB#RR-2004-72.
                                                                  Nevada, New        Rev. Rul. 2004-73, 
Amending Your Tax Return                                          Mexico, or         available at 
If you file an amended joint return (Form 1040-X) to claim        Washington         IRS.gov/IRB/
an additional refund and you don't want your portion of the                          2004-30_IRB#RR-2004-73.
overpayment to be applied (offset) against your spouse's          Texas              Rev. Rul. 2004-74,
legally enforceable past-due obligation(s), then you will                            available at 
need to complete and attach another Form 8379 to                                     IRS.gov/IRB/
allocate the additional refund.                                                      2004-30_IRB#RR-2004-74.

Specific Instructions
                                                              Line 9.    Refundable credits include the following.
Part I                                                              American opportunity credit (2009 and later years).
                                                                  •
Line 3. Not all debts are subject to a tax refund offset. To      • Credit for federal tax paid on fuels.
determine if a debt is owed (other than federal tax), and         • Refundable prior year minimum tax.
whether an offset will occur, contact the Bureau of the           • Premium tax credit (2014 and later years).
Fiscal Service at 800-304-3107 (for TTY/TDD help, call 
866-297-0517).                                                Part II
        Filing Form 8379 when no past-due obligation          Line 12.       If you checked the “Yes” box, enter the address 
TIP     exists will delay your refund.                        and read the following instructions.
                                                                  • If the address change is permanent, submit Form 
                                                              8822, Change of Address, with Form 8379. If your last 
Line 5. Community property states are Arizona,                return was a joint return, your spouse must also sign Form 
California, Idaho, Louisiana, Nevada, New Mexico, Texas,      8822 unless you, the injured spouse, check the box on 
Washington, and Wisconsin.                                    line 1 of Form 8822 indicating that you are establishing a 
If you live in a community property state, special rules      separate residence.
will apply to the calculation of your injured spouse refund.      • If the address change is temporary, don't submit Form 
Enter the community property state(s) where, at any time      8822. However, the temporary address change may delay 
during the year, you and your spouse resided and              your injured spouse refund.
intended to establish a permanent home. For more              Foreign address.       Enter the information in the following 
information about the factors used to determine whether       order: number and street; city, province, county, or state; 
you are subject to community property laws, see Pub. 555.

                                                              -2-              Instructions for Form 8379 (Rev. 11-2023)

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and country. Follow the country's practice for entering the    adjustments that don't belong exclusively to one spouse, 
postal code. Do not abbreviate the country name.               allocate them as you determine.
Part III                                                       Line 15. In column (a), enter the standard deduction or 
                                                               itemized deductions shown on your joint return. These 
To properly determine the amount of tax owed and 
                                                               amounts will be reported on Form 1040 or 1040-SR, 
overpayment due to each spouse, an allocation must be 
                                                               line 12.
made as if each spouse filed a separate tax return instead 
of a joint return. So, each spouse must allocate their         If you used the standard deduction.                    In columns (b) 
separate wages, self-employment income and expenses            and (c), include one-half of your basic standard deduction.
(and self-employment tax), and credits, such as education      Your basic standard deduction is generally as follows.
credits, to the spouse who would have shown the item(s) 
on their separate return.                                      Basic Standard Deduction

Other items that may not clearly belong to either              2023          $27,700
spouse (for example, a penalty on early withdrawal of          2024          $29,200
savings from a joint bank account) would be equally 
divided.
If you live in a community property state, follow the          However, if someone could claim you or your spouse as a 
instructions below to allocate your income, expenses, and      dependent, your basic standard deduction is the amount 
credits. The IRS will apply your state's community             on line 4c of the Standard Deduction Worksheet for 
property laws based on your allocation if you checked the      Dependents, found in the Instructions for Form 1040 (or 
“Yes” box on line 5.                                           1040-SR). If you checked any boxes for age or blindness 
                                                               on your joint return, use the following worksheet to 
The IRS will figure the amount of any refund due the           allocate the additional standard deduction (the difference 
injured spouse.                                                between the total standard deduction and the basic 
                                                               standard deduction).
If a deduction or credit would not be allowed had you 
filed a separate return, use the deduction or credit shown 
on your joint return and allocate that amount between you      1. Enter here the total number of boxes checked 
and your spouse. An example of a deduction that is             for age or blindness for yourself (the injured 
generally not allowed on a separate return is the student      spouse) on your joint return         . . . . . . . . . .    
loan interest deduction. Examples of credits not allowed       2. Enter the additional standard deduction for the 
on a separate return are the child and dependent care          year as shown below . . . . . . . . . . . . . . . .         
credit and the American opportunity credit. A similar rule     2023         $1,500
applies to income and deductions (such as taxable social       2024         $1,550
security benefits and the IRA deduction) that are subject 
to special limits on a separate return. Use the income and     3. Multiply line 2 by line 1. Include this amount on 
deductions shown on your joint return and allocate them        line 15, column (b)    . . . . . . . . . . . . . . . . .    
between you and your spouse.                                   4. Enter here the total number of boxes checked 
                                                               for age or blindness for your spouse on your 
Line 13a. In column (a), include any income shown on           joint return . . . . . . . . . . . . . . . . . . . . . . .  
your joint return from Form(s) W-2. This income will           5. Multiply line 4 by line 2. Include this amount on 
generally be reported on Form 1040 or 1040-SR, line 1a.        line 15, column (c). . . . . . . . . . . . . . . . . .      
In columns (b) and (c), enter the separate income that 
each spouse earned.
Line 13b. In column (a), include all other income shown        If you itemize your deductions.                In columns (b) and 
on your joint return. Identify the type and amount. This       (c), include each spouse's separate deductions, such as 
income will generally be reported on Form 1040 or              state and local income taxes. Allocate other deductions as 
1040-SR, lines 1b–9 (includes Schedule 1 (Form 1040),          you determine.
lines 1–10).
                                                               Line 16. In column (a), enter any nonrefundable tax 
In columns (b) and (c), allocate joint income, such as 
                                                               credits shown on your joint return. These credits are 
interest earned on a joint bank account, as you determine. 
                                                               reported on Form 1040 or 1040-SR, line 19, and in Part I 
Be sure to allocate all income shown on the joint return.
                                                               of Schedule 3 (Form 1040).
Line 14. In column (a), include any adjustments shown          In columns (b) and (c), allocate any child tax credit, 
on your joint return. These adjustments will be reported on    credit for other dependents, child and dependent care 
Form 1040 or 1040-SR, line 10 (includes Schedule 1             credit, and education credit solely based on a 
(Form 1040), lines 11–26).                                     dependent’s education expenses to the spouse who 
In columns (b) and (c), allocate each adjustment to the        would have claimed the qualifying child (or qualifying 
spouse who would have claimed it if a separate return had      relative) as a dependent if separate returns had been filed. 
been filed. For example, allocate the IRA deduction to the     Allocate any other credits as you determine.
spouse who owns the IRA and allocate the student loan 
                                                               Line 17. In column (a), include any refundable tax credits 
interest deduction to the spouse who is legally obligated 
                                                               (except the earned income credit) shown on your joint 
to make the interest payments. If there are any 

Instructions for Form 8379 (Rev. 11-2023)                   -3-

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return. These credits will be reported on Form 1040 or              Allocate each spouse's separate estimated tax 
1040-SR, lines 28 and 29, and in Part II of Schedule 3        payments to the spouse who made them.
(Form 1040).
                                                              Daytime phone number.      Providing your daytime phone 
   In columns (b) and (c), allocate any additional child tax  number may help speed the processing of Form 8379. We 
credit and any education credit solely based on a             may have questions about items on it. If you answer our 
dependent’s education expenses to the spouse who              questions over the phone, we may be able to continue 
would have claimed the qualifying child (or qualifying        processing Form 8379 without mailing you a letter.
relative) as a dependent if separate returns had been filed.
   Don't include any earned income credit here; the IRS       How To Avoid Common Mistakes
will allocate it based on each spouse's income. Allocate      Mistakes may delay your refund or result in notices being 
business credits based on each spouse's interest in the       sent to you.
business. Allocate any other credits as you determine.            • If you file Form 8379 separately, don't include a copy of 
                                                              your joint return. This will prevent delays in processing 
Line 18. In column (a), include any other taxes shown on      your allocation. Make sure to enclose copies of all Forms 
your joint return. These other taxes will be reported on      W-2 and W-2G for both spouses, and any Forms 1099 
Schedule 2 (Form 1040), line 2, and in Part II of Schedule    showing income tax withheld.
2.                                                                  If you file Form 8379 with your joint return or amended 
                                                                  •
   In columns (b) and (c), allocate self-employment tax to    joint return, enter “Injured Spouse” in the upper left corner 
the spouse who earned the self-employment income.             of page 1 of your joint return.
Allocate the excess advance premium tax credit                    • Items of income, expenses, credits, and deductions 
repayment in any way you determine. Allocate the Net          must be allocated to the spouse who would have entered 
Investment Income Tax (Form 8960) consistently with the       the item on his or her separate return.
allocation used for net investment income on line 13b.            • Make sure the debt is subject to offset (for example, a 
Line 19. In column (a), include any federal income tax        legally enforceable past-due federal tax, state income tax, 
withheld shown on your joint return. The tax withheld will    child support, state unemployment compensation debts, 
be reported on Form 1040 or 1040-SR, line 25d, and            or other federal nontax debt, such as a student loan).
Schedule 3 (Form 1040), line 11.
                                                              Paperwork Reduction Act Notice. We ask for the 
   In columns (b) and (c), enter federal income tax           information on this form to carry out the Internal Revenue 
withheld from each spouse's income as shown on Forms          laws of the United States. You are required to give us the 
W-2, W-2G, and 1099. Be sure to attach copies of these        information. We need it to ensure that you are complying 
forms to your tax return or to Form 8379 if you are filing it with these laws and to allow us to figure and collect the 
by itself. Also, include on this line any excess social       right amount of tax.
security or tier 1 railroad retirement (RRTA) tax withheld 
and any Additional Medicare Tax withholding from Form               You are not required to provide the information 
8959, line 24, attributed to each spouse.                     requested on a form that is subject to the Paperwork 
                                                              Reduction Act unless the form displays a valid OMB 
Line 20. In column (a), include any payments shown on 
                                                              control number. Books or records relating to a form or its 
your joint return. These payments will be reported on Form 
                                                              instructions must be retained as long as their contents 
1040 or 1040-SR, line 26, and Schedule 3 (Form 1040), 
                                                              may become material in the administration of any Internal 
line 10.
                                                              Revenue law. Generally, tax returns and return information 
   In columns (b) and (c), you can allocate joint estimated   are confidential, as required by section 6103.
tax payments in any way you choose as long as both you 
and your spouse agree. If you can't agree, the estimated            The average time and expense required to complete 
tax payments will be allocated according to the following     and file this form will vary depending on individual 
formula.                                                      circumstances. For the estimated averages, see the 
                                                              instructions for your income tax return.
         Each spouse's                                              If you have suggestions for making this form simpler, 
                                   Estimated tax
   separate tax liability        ×                            we would be happy to hear from you. See the instructions 
                                          payments
   Both separate tax liabilities                              for your income tax return.

                                                              -4-         Instructions for Form 8379 (Rev. 11-2023)