Instructions for IRS Form 8379
- 1). Answer the questions in Part I to determine if you qualify as an injured spouse. You will be asked if you are filing a joint return, if your tax overpayment was held to pay legally enforceable debts by your spouse and if you're obligated to pay this past-due amount as well. As you complete the questions that pertain to you in Part I, you will learn either that you cannot claim "injured spouse" and must stop or that you can move on to Part II.
- 2). Enter the information regarding the joint tax return in Part II. The information must appear exactly as it did on the original return. You will enter your name, spouse's name and Social Security numbers and designate which spouse is the injured spouse. Answer question 11 if you are legally separated or divorced from your spouse and enter an address, if different from the original return, to which you want the refund check mailed.
- 3). Go on to Part III and enter the correct amounts for allocation of wages, other income, adjustments, itemized or standard deduction, exemptions, credits, other taxes, federal income tax withheld and payments made on lines 13 through 20. Enter the amount on the original tax return in column A, the amounts considered your contributions as the injured spouse in column B, the amounts from the spouse who owes the debts in column C.
- 4). Sign the form 8379 in Part IV with a date and phone number. Only the injured spouse or tax preparer signs this form. Page 3 of form 8379 has the address for your state to which to send the form.
