IRS Form 8379: Form 8379: Injured Spouse Allocation

AAA

DEFINITION of 'IRS Form 8379: Form 8379: Injured Spouse Allocation'

A tax form distributed by the Internal Revenue Service (IRS) and used by an injured spouse on a joint tax return when seeking to apply an overpayment in taxes to a past tax obligation. If the IRS has taken your share of a refund to pay for a liability owed by your spouse, you are an injured spouse. Filing Form 8379 may result in the injured spouse receiving a part of the refund back.


Form 8379 should not be used if the taxpayer is seeking innocent spouse relief.

INVESTOPEDIA EXPLAINS 'IRS Form 8379: Form 8379: Injured Spouse Allocation'

An injured spouse can seek to have a refund of overpaid federal taxes, state taxes, alimony, child support or non-tax debt, such as a student loan. Typically, spouses are jointly responsible for a tax obligation, so an injured spouse should file Form 8379 as soon as he or she recognizes that a refund will be applied to a spouse's previous obligation.

RELATED TERMS
  1. IRS Publication 504

    A document published by the Internal Revenue Service that provides ...
  2. Legal Separation

    For all practical purposes, a circumstantial divorce without ...
  3. Innocent-Spouse Rule

    A measure of relief built into the tax code that allows a person, ...
  4. Child Support

    The monetary payments that are made from one ex-spouse to another ...
  5. Filing Status

    A category that defines the type of tax return form an individual ...
  6. Alimony

    Payments made to a spouse or former spouse under a separation ...
RELATED FAQS
  1. What is an IRS letter audit / audit by correspondence?

    Every year, the Internal Revenue Service (IRS) sends numerous notices to taxpayers. Letter audit, or audit by correspondence, ... Read Full Answer >>
  2. When might an abatement be granted by the IRS?

    The Internal Revenue Service (IRS) frequently imposes interest and penalties due to the late filing of a tax return, underpayment ... Read Full Answer >>
  3. What should I do to prepare for an IRS audit?

    IRS audits have declined steadily since the 1980s, but there are still some 1.5 million annual tax audits as of 2014. You ... Read Full Answer >>
  4. Where can I find a good withholding tax table on the Internet?

    An Internet search for the most current withholding tax rates will likely result in numerous articles about how to pay the ... Read Full Answer >>
  5. What key requirements must be met for the IRS to classify changes or alterations ...

    Qualified leasehold improvement refers to improvement that is done to the interior of a non-residential building by a person ... Read Full Answer >>
  6. What is the difference between a single and a married withholding tax?

    The difference between the amount of income tax withheld for single versus married persons in the United States depends on ... Read Full Answer >>
Related Articles
  1. Retirement

    Divorcing? The Right Way to Split Retirement Plans

    Mishandling how you define and allocate retirement-plan assets in a divorce can cost you plenty in taxes and aggravation. Here's how to do it right.
  2. Retirement

    Marriage, Divorce And The Dotted Line

    Does signing a prenuptial agreement put your marriage on shaky ground, or is it just smart planning?
  3. Retirement

    State Laws Dictate Division Of Joint Property

    In breakup, divorce or death, community or common law will determine how property is divided.
  4. Taxes

    Taxing Times For Divorced Parents

    Find out how to deal with the tax issues that arise for divorced parents with dependent children.
  5. Budgeting

    Get Through Divorce With Your Finances Intact

    Find out how to split your finances without coming up short.
  6. Retirement

    Roth 401(k) Vs. Roth IRA: Which One Is Better?

    It all depends on your age, your income - and your plans for your retirement nest egg.
  7. Taxes

    IRS Refund Lost? Here's What to Do

    Don't panic. There are a number of reasons your refund might be delayed – and solutions for each.
  8. Economics

    What's a Deductible?

    With insurance, a deductible is the amount of money the insured pays out-of-pocket before the insurance company pays for the loss.
  9. Professionals

    Phew! IRA Tax Fixes Possible Through Oct. 15

    Tax season ended April 15 but you've got until Oct. 15 to correct errors, including those to do with Roth and traditional IRAs.
  10. Taxes

    Explaining Taxable Income

    Taxable income is the net of gross income and allowable deductions.

You May Also Like

Hot Definitions
  1. Inbound Cash Flow

    Any currency that a company or individual receives through conducting a transaction with another party. Inbound cash flow ...
  2. Social Security

    A United States federal program of social insurance and benefits developed in 1935. The Social Security program's benefits ...
  3. American Dream

    The belief that anyone, regardless of where they were born or what class they were born into, can attain their own version ...
  4. Multicurrency Note Facility

    A credit facility that finances short- to medium-term Euro notes. Multicurrency note facilities are denominated in many currencies. ...
  5. National Currency

    The currency or legal tender issued by a nation's central bank or monetary authority. The national currency of a nation is ...
  6. Treasury Yield

    The return on investment, expressed as a percentage, on the debt obligations of the U.S. government. Treasuries are considered ...
Trading Center
×

You are using adblocking software

Want access to all of Investopedia? Add us to your “whitelist”
so you'll never miss a feature!