What Is IRS Form 8379: Injured Spouse Allocation?
A “injured” spouse of the jointly-filed tax return is able to complete Form 8379 to recover their portion of the joint refund that was taken to settle a past due obligation of the spouse who is not injured. This could include past due federal tax or child support, state tax or federal tax debt (such as the student loan). The word “injured” is a reference to the spouse who has been negatively affected that is not obligated to pay the debt.
Who Can File Form 8379: Injured Spouse Allocation?
Typically the spouses share responsibility for taxes, and any spouse injured must submit Form 8379 if they realize that all or a part of a of the refund was or is likely to be applied to their spouse’s legally-enforceable past due obligations.
If one of the spouses has fallen in arrears with payments for child support payments such as alimony tax, state or federal taxes as well as federal non-tax debts, like student loans or some unemployment compensation debts The Department of Treasury is authorized to collect a refund from a taxpayer and put it toward outstanding debt. When filling out Formula 8379 the harmed spouse asks it be made available to the Internal Revenue Service (IRS) give them their part of the tax refund.
How to File Form 8379: Injured Spouse Allocation
Form 8379 may be filled out in conjunction with an amended joint tax return (Form 1040-X) and modified jointly tax returns ( Form 1040-X) or be filed separately afterward. A spouse who is injured form can be only available on Form 1040-X Amended U.S. Individual Income Tax Return, if you are amending your spouse’s original tax return in order in order to claim a joint tax return. 2
A spouse with an injury form has to be filed each year that the taxpayer would like the offset portion returned. If a couple file their tax return with the knowledge that the possibility of seizing any refund the spouse with the injury could file the form alongside their joint tax returns, or separate. 2
If you file a Form 839 when you file it, the IRS will scrutinize it to determine if you qualify for relief from an injured spouse and, if yes the amount. The process takes IRS approximately 14 weeks to complete an injured spouse form in the case of filing an original paper version along using a joint return, and 11 weeks for filing electronically.
Special Considerations When Filing Form 8379: Injured Spouse Allocation
If you are within the state of common property state, there are different rules that could apply. The majority of states believe that all assets and debts incurred in the course of marriage are jointly owned however there are some exceptions. The rules are different in every state. The IRS follows the rules of each state in determining the sum that is that is refundable to the spouse who has suffered an injury. States with community property include Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington and Wisconsin.
Other Relevant Forms
“Injured” relief for spouses is not to be confused with “innocent” spouse relief. One can file in order to obtain “innocent” spouse relief in the event that they are charged with back taxes or penalties and interest due to incorrectly reporting income on their joint tax return. In the event that an “innocent” spouse did not have information about the incorrect factors that led to the incorrect tax return, Form 8857: Request for Innocent Spouse Relief can be filed to request relief. 4 Several conditions must be fulfilled:
- The tax that was understated was included in a joint tax return.
- The understated tax is caused by unreported income, or incorrectly used credits, deductions, credits as well as costs basis.
- The spouse may prove they completed the joint return, without knowing that the understated tax was there.
The IRS must decide whether it’s inequitable to make the spouse accountable. 5
Who Does the Term Injured Spouse Apply to on IRS Form 8379?
“Injured spouse” or “injured spouse” on the Form 8379 is a reference to the spouse who was affected by the use of a tax refund jointly to help pay off the debts of their spouse. As a result, they’ve been financially damaged (“injured”) through this application of the refund, the spouse is entitled to claim back their portion in the tax refund with the IRS.
When Does the IRS Begin Processing Injured Spouse Forms?
It can take as long as fourteen weeks to allow the IRS to complete an allocation form for injured spouses however, the process is quicker in the event that the form is submitted electronically. In the event that Form 8379 was filed separate from the joint tax return, it’ll take about eight months. 6
Can I File an IRS Injured Spouse Form Because of a Spouse’s Student Loan Debt?
In the majority of cases an injured spouse may submit Form 8379 for their portion of the tax refund before it can be used to pay off the debts of their spouse. But, there are rules that differ in states with community property where the tax refund can be considered to be shared marital property. In such circumstances the IRS divides the tax refund in accordance with the state’s community property law.
Where Do I Send My Tax Form 8379?
In general, Form 8379 is required to be submitted to generally speaking, Form 8379 should be filed with the IRS Service Center for the location you reside in. However, if you’ve already completed taxes for the tax year that you are unsure of, forward Form 8379 to that identical Service Center you filed your tax return with, even if you live elsewhere. 2
Can I File Form 8379 Electronically?
Yes it is true, it is true that the IRS will be able to process your allocation to your spouse injured quicker in the event that it is submitted online. Electronic submissions require about 11 months to complete, in contrast to 14 weeks for filings on paper. 6
How Long Does It Take To Get a Tax Refund With an Injured Spouse Claim?
If the spouse who has been injured completes Form 8379 in conjunction with their joint tax returns and tax return, it could take between 11-14 weeks to receive their portion in the return. Of of course, this depends on the IRS finding that the spouse who was injured qualifies for a share of the tax return.
How Do You Check Injured Spouse Refund Status?
If a spouse who has been injured completes Form 8379 but is not able to get a response you can contact the Bureau of Financial Services’ TOP Center at 800-304-3107.
Can the IRS Deny an Injured Spouse Claim?
Yes there is a chance that the IRS could decide that a person who submits Form 8379 is not eligible to receive an allocation for spouses who have suffered injuries or not eligible for the amount they think they are. If the IRS is notified of a claim they’ll calculate the share of the spouse who was injured on the tax return according to the law of the state and the facts that surround each instance.
