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 taxes will I pay if I win a lot of money while gambling in Las Vegas?

    Every year, thousands of people travel to gambling hot spots, such as the Nevada cities of Las Vegas and Reno, with the hope ... Read Full Answer >>
  2. How can I lower my effective tax rate without lowering my income?

    There are lots of ways to lower your effective tax rate, although your individual circumstances determine whether you can ... Read Full Answer >>
  3. What is the justification for allowing deferred tax liabilities?

    A deferred tax liability tracks the temporary difference that arises between a company's income taxes that will be due in ... Read Full Answer >>
  4. Do I need to file an income tax return every year?

    Contrary to popular belief, there are indeed situations where a person does not need to file a tax return every year. For ... Read Full Answer >>
  5. How is a savings account taxed?

    In the United States, the Internal Revenue Service considers interest earned in a savings account to be taxable income. Taxpayers ... Read Full Answer >>
  6. How can I find out which income tax bracket I am in?

    U.S. federal tax brackets are based on filing status (single, married filing jointly, married filing separately or head of ... 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. Taxes

    How The IRS Catches Tax Cheats & Liars

    When civil and criminal penalties don't deter people from skipping out on their taxes, the IRS has other tools it can use.
  7. Taxes

    OK, So I'll Be Smarter Next Tax Time

    5 tax resolutions to start on right now for a smoother tax return next April 15.
  8. Taxes

    What To Do If You Lost Your W-2

    There's no need to panic if you don't have your Form W-2 to file taxes, there are easy ways to gain access to the missing form or file without it.
  9. Taxes

    Will Itemized Deductions Get You A Bigger Refund?

    April and taxes are due soon. If you need to file your return, you might have to decide if itemizing your deductions this year will net you a better deal.
  10. Taxes

    The First Thing You Should Do With Your Tax Refund

    Nobody likes to pay taxes, but everyone loves to get a tax refund. When the check arrives in the mail, it's hard to resist spending it on some indulgence.

You May Also Like

Hot Definitions
  1. Covered Call

    An options strategy whereby an investor holds a long position in an asset and writes (sells) call options on that same asset ...
  2. Butterfly Spread

    A neutral option strategy combining bull and bear spreads. Butterfly spreads use four option contracts with the same expiration ...
  3. Unlevered Beta

    A type of metric that compares the risk of an unlevered company to the risk of the market. The unlevered beta is the beta ...
  4. Moving Average - MA

    A widely used indicator in technical analysis that helps smooth out price action by filtering out the “noise” from random ...
  5. Yield Curve

    A line that plots the interest rates, at a set point in time, of bonds having equal credit quality, but differing maturity ...
  6. Productivity

    An economic measure of output per unit of input. Inputs include labor and capital, while output is typically measured in ...
Trading Center