- 1 -
|
FORM
Alabama Department of Revenue
AL8379 Instructions for Form AL8379
INSTRUCTIONS Injured Spouse Allocation
11/12
General Instructions copy of all Forms W-2 and W-2G for both (b) and (c) one-half of the basic standard de-
spouses, and any Forms 1099 showing state duction shown in column (a). Also allocate
Purpose of Form
income tax withholding, to Form AL8379. The any real estate taxes, new motor vehicle
Form AL8379 is filed by one spouse (the in- processing of Form AL8379 may be delayed if taxes, and any disaster loss as you deter-
jured spouse) on a jointly filed tax return these forms are not attached, if the form is in- mine, if applicable.
when the joint overpayment was (or is ex- complete when filed, or if you attach a copy of
Enter your standard deduction on line 12, col-
pected to be) applied (offset) to a past-due your joint tax return.
obligation of the other spouse. By filing Form umn (a).
AL8379, the injured spouse may be able to Amending Your Tax Return If you itemize your deductions, enter each
get back his or her share of the joint refund. If you file an amended joint tax return to claim spouse’s separate deductions, such as em-
an additional refund and you do not want your
Are You an Injured Spouse? ployee business expenses. Allocate other de-
portion of the overpayment to be applied (off- ductions as you determine.
You may be an injured spouse if you file a set) against your spouse’s legally enforceable
joint tax return and all or part of your portion past-due obligation(s), then you will need to Line 13. Enter on line 13(a) the personal ex-
of the overpayment was, or is expected to be, complete and attach another Form AL8379 to emption claimed on joint return. On lines
applied (offset) to your spouse’s legally en- allocate the additional refund. 13(b) and 13(c) enter $1500.00.
forceable past-due state income tax.
Line 14. Allocate any dependent exemptions
Complete Part I to determine if you are an in- Time Needed To Process Form AL8379 claimed on joint return.
jured spouse. Generally, if you file Form AL8379 the time
needed to process it is about 8 weeks. Line 15. Allocate any credits claimed on joint
Innocent Spouse Relief return.
Do not file Form AL8379 if you are claiming Specific Instructions Line 16. Enter state income tax withheld from
innocent spouse relief. Generally, both Part III each spouse’s income as shown on Forms
spouses are responsible for paying the full To properly determine the amount of tax owed W-2, W-2G, and 1099. Be sure to attach
amount of tax, interest, and penalties due on and overpayment due to each spouse, an al- copies of these forms to your tax return or to
your joint return. However, if you qualify for in- location must be made as if each spouse filed Form AL8379 if you are filing it by itself.
nocent spouse relief, you may be relieved of a separate tax return instead of a joint tax re-
part or all of the joint liability. You may qualify turn. So, each spouse must allocate his or her Line 17. You can allocate joint estimated tax
payments in any way you choose as long as
for relief from the joint tax liability if (a) there is separate wages, self-employment income and
both you and your spouse agree. If you can-
an understatement of tax because your expenses (and self-employment tax), and
not agree, the estimated tax payments will be
spouse omitted income or claimed false de- credits such as education credits, to the
allocated according to the following formula:
ductions or credits, and you did not know or spouse who would have shown the item(s) on
have reason to know of the understatement, his or her separate return. Each spouse’s
(b) there is an understatement of tax and you Estimated
are divorced, separated, or no longer living Other items that may net clearly belong to ei- separate tax liability
X tax
with your spouse, or (c) given all the facts and ther spouse (for example, a penalty on early Both separate tax
payments
circumstances, it would not be fair to hold you withdrawal of savings from a joint bank ac- liabilities
liable for the tax. count) would be equally divided. Allocate each spouse’s separate estimated
tax payments to the spouse who made them.
The Alabama Department of Revenue will fig-
When To File ure the amount of any refund due the injured How To Avoid
File Form AL8379 when you become aware spouse. Common Mistakes
that all or part of your share of an overpay- Mistakes may delay your refund or result in
ment was, or is expected to be, applied (off- Line 10a. Enter only Form W-2 income on
set) against your spouse’s legally enforceable this line. Enter the separate income that each notices being sent to you.
past-due obligations. You must file Form spouse earned. • Make sure to enclose copies of all Forms
AL8379 for each year you meet this condition Line 10b. Identify the type and amount. Allo- W-2 and W-2G for both spouses, and any
and want your portion of any offset refunded. cate joint income, such as interest earned on Forms 1099 showing income tax withheld.
a joint bank account, as you determine. Be • Any dependency exemptions must be en-
Where To File sure to allocate all income shown on the joint tered in whole numbers. Do not use fractions.
Mail the completed Form AL8379 to: return.
• Items of income, expenses, credits and de-
Alabama Department of Revenue Line 11. Enter each spouse’s separate ad- ductions must be allocated to the spouse who
P.O. Box 327410 justments, such as an IRA deduction. Allocate would have entered the item on his or her
Montgomery, AL 36132-7410 other adjustments as you determine. separate return.
How To File Line 12. If you used the standard deduction • Make sure the debt is subject to offset (for
File Form AL8379 and be sure to attach a on your joint tax return, enter in both columns example, state income tax).
|