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. Alimony

    Payments made to a spouse or former spouse under a separation ...
  6. Filing Status

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

    What's the difference between cost of goods sold (COGS) and cost of sales?

    Explore the difference between the cost of goods sold and cost of sales listed on an income statement, and what types of companies use one over the other.
  7. Fundamental Analysis

    What are some examples of industries that cannot claim cost of goods sold (COGS)?

    Discover which types of businesses are not allowed to list cost of goods sold on their income statement or claim their COGS for a tax deduction.
  8. Credit & Loans

    What are some examples of debts that I can consolidate?

    Read about different kinds of debts than can be combined into a consolidation loan, including unsecured debts, secured debts or tax debts owed to the IRS.
  9. The Internal Revenue Service's new 2015 contribution limits for tax-deferred savings plans are higher; here's what you and your clients should know.
    Investing Basics

    New 2015 Contribution Limits: Advisors Take Heed

    The Internal Revenue Service's new 2015 contribution limits for tax-deferred savings plans are higher; here's what you and your clients should know.
  10. Retirement

    How are Pay As You Go pension plan benefits taxed?

    Discover how the IRS treats pay-as-you-go pension plan benefits that are received as income in retirement, both for Social Security and for employer plans.

You May Also Like

Hot Definitions
  1. Deferred Revenue

    Advance payments or unearned revenue, recorded on the recipient's balance sheet as a liability, until the services have been ...
  2. Multinational Corporation - MNC

    A corporation that has its facilities and other assets in at least one country other than its home country. Such companies ...
  3. SWOT Analysis

    A tool that identifies the strengths, weaknesses, opportunities and threats of an organization. Specifically, SWOT is a basic, ...
  4. Simple Interest

    A quick method of calculating the interest charge on a loan. Simple interest is determined by multiplying the interest rate ...
  5. Special Administrative Region - SAR

    Unique geographical areas with a high degree of autonomy set up by the People's Republic of China. The Special Administrative ...
  6. Annual Percentage Rate - APR

    The annual rate that is charged for borrowing (or made by investing), expressed as a single percentage number that represents ...
Trading Center