CandleFocus Glossary Editor
IRS Form 8379, also known as the Injured Spouse Allocation Form, is a document designed to help an individual reclaim part of a joint tax refund that has been allocated to pay for an overdue debt. Usually, a joint tax return is filed by a married couple and the refund owing is paid out to the couple jointly. However, if the payment of a refund is applied to pay for the past-due debts of one spouse, the other spouse — considered to be "injured" — can submit Form 8379 to reclaim their portion of the refund.
Form 8379 should typically be filed with the joint tax return, however it may also be submitted as an amended joint tax return or filed separately. Usually, joint tax returns cannot be considered amended after they have been filed, however Form 8379 can be submitted afterwards. The rules may differ when it comes to filing Form 8379 if you live in a state which recognizes community property rights. In this situation, the IRS will use special laws in the state to determine whether the individual is entitled to any of the refund, and if so, how much.
Form 8379 will be evaluated and processed by the IRS, it may take up to 8 to 14 weeks for the injury to be fully processed and for the injured spouse to receive their portion of the refund. Depending on the individual’s circumstances, the allocation could take longer than 14 weeks.
In a situation where money is owed and a joint tax return has been filed, filing IRS Form 8379 is an important and necessary step in order to reclaim any of the refund that has been allocated to pay for any past-due debts of one spouse. It serves a useful purpose in helping the injured spouse reclaim their entitled share of the refund.
Form 8379 should typically be filed with the joint tax return, however it may also be submitted as an amended joint tax return or filed separately. Usually, joint tax returns cannot be considered amended after they have been filed, however Form 8379 can be submitted afterwards. The rules may differ when it comes to filing Form 8379 if you live in a state which recognizes community property rights. In this situation, the IRS will use special laws in the state to determine whether the individual is entitled to any of the refund, and if so, how much.
Form 8379 will be evaluated and processed by the IRS, it may take up to 8 to 14 weeks for the injury to be fully processed and for the injured spouse to receive their portion of the refund. Depending on the individual’s circumstances, the allocation could take longer than 14 weeks.
In a situation where money is owed and a joint tax return has been filed, filing IRS Form 8379 is an important and necessary step in order to reclaim any of the refund that has been allocated to pay for any past-due debts of one spouse. It serves a useful purpose in helping the injured spouse reclaim their entitled share of the refund.