Menu

Search

Knowledge Base


11149: 8379 - Injured Spouse Allocation


1040 Individual

How do I get a return to generate Form 8379?

Part I of Form 8379 consists of questions to determine whether the taxpayer is an “injured spouse”. A taxpayer is an injured spouse if the taxpayer meets all these criteria:

  • files a joint return,
  • has reported income (such as wages, interest, etc.),
  • has made and reported tax payments (such as federal income tax withheld from wages or estimated tax payments), or claimed the earned income credit or other refundable credit, and
  • isn't required to pay the past-due support obligation.

In the software, Form 8379 is not produced if the taxpayer on the form does not qualify. To answer the Part I questions accurately, you'll find it helpful to review:

  • Form 8379.
  • Form 8379 instructions.
  • The questions on the 8379 screen, which correspond to, but are worded differently from, the questions on the form itself.

Part I

The form has four questions (where a particular answer disqualifies the taxpayer as an “injured spouse”). On the 8379 screen, questions 2, 3, 4, and 9 are worded so the taxpayer does not qualify as an injured spouse unless all the conditions are met. If lines 2, 3, and 4 are not selected, and line 9 is marked, Form 8379 is not generated.

Filing

Generally, Form 8379 can be filed with a joint return or separately. It can be filed with Form 1040-X if the return is being amended to claim a joint refund or if a joint return is being amended to claim an additional refund. See the Form 8379 instructions for details. 

Part IV

The software displays the detail for line 13b below Part IV per the Instructions, which requires taxpayers to identify income and its allocation between spouses (for example, this section may show the allocation of interest, capital gains, taxable pensions, etc.). If it is e-filed, the information is transmitted. Otherwise, it is there for the IRS to see when the paper return is filed.


Related Links


Also In This Category


On a scale of 1-5, please rate the helpfulness of this article


Not Helpful
Very Helpful
Optionally provide private feedback to help us improve this article...

Thank you for your feedback!


Details
Article has been viewed 27K times.
Last Modified: 4 Months Ago
Rated 2 stars based on 1 vote
Options