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. Innocent-Spouse Rule

    A measure of relief built into the tax code that allows a person, ...
  3. Legal Separation

    For all practical purposes, a circumstantial divorce without ...
  4. Child Support

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

    A filing status for married couples that have wed before the ...
  6. Alimony

    Payments made to a spouse or former spouse under a separation ...
Related Articles
  1. Divorcing? The Right Way to Split Retirement ...
    Retirement

    Divorcing? The Right Way to Split Retirement ...

  2. Marriage, Divorce And The Dotted Line
    Retirement

    Marriage, Divorce And The Dotted Line

  3. State Laws Dictate Division Of Joint ...
    Retirement

    State Laws Dictate Division Of Joint ...

  4. Taxing Times For Divorced Parents
    Taxes

    Taxing Times For Divorced Parents

comments powered by Disqus
Hot Definitions
  1. Walras' Law

    An economics law that suggests that the existence of excess supply in one market must be matched by excess demand in another ...
  2. Market Segmentation

    A marketing term referring to the aggregating of prospective buyers into groups (segments) that have common needs and will ...
  3. Effective Annual Interest Rate

    An investment's annual rate of interest when compounding occurs more often than once a year. Calculated as the following: ...
  4. Debit Spread

    Two options with different market prices that an investor trades on the same underlying security. The higher priced option ...
  5. Odious Debt

    Money borrowed by one country from another country and then misappropriated by national rulers. A nation's debt becomes odious ...
  6. Takeover

    A corporate action where an acquiring company makes a bid for an acquiree. If the target company is publicly traded, the ...
Trading Center