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Purpose of Form Form 8379 is filed by one spouse (the injured spouse) on a jointly filed tax return when the joint overpayment was (or is expected to be) applied (offset) to a past-due obligation of the other spouse. By filing Form 8379, the injured spouse may be able to get back his or her share of the joint refund.
IRS Form 8379 is a tax form that can be filed to reclaim part of a tax refund that has been used to pay for an overdue debt. If a married couple files a joint tax return and the refund is applied to one spouse's past-due debts, the "injured" spouse can file Form 8379 to get their share of the refund.
Form 8379 can be e-filed. An innocent spouse (Form 8857, Request for Innocent Spouse Relief) is asking the IRS not to hold him or her liable for tax resulting from actions of the other spouse in a joint return. Form 8857 is not transmitted with an e-filed return, but must be paper-filed separately.
The injured spouse on a jointly filed tax return files Form 8379 to get back their share of the joint refund when the joint overpayment is applied to a past-due obligation of the other spouse.
An injured spouse is an individual who has filed jointly with a spouse and received no refund because their spouse owed a debt that is being collected by either IRS or the Bureau of Fiscal Service and some or all of their refund was applied to that debt.
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Yes, you can file Form 8379 electronically with your tax return. Generally: If you file Form 8379 with a joint return electronically, the time needed to process it is about 11 weeks. If you file Form 8379 with a joint return on paper, the time needed is about 14 weeks.
Form 8379 is filed by one spouse (the injured spouse) on a jointly filed tax return when the joint overpayment was (or is expected to be) applied (offset) to a past-due obligation of the other spouse. By filing Form 8379, the injured spouse may be able to get back his or her share of the joint refund.
In some cases, however, a spouse can get relief from being jointly and severally liable. Types of Relief. ... Innocent Spouse Relief. ... Separation of Liability Relief. ... Equitable Relief. ... Form to File. ... Community Property States. ... Injured Spouse vs. ... Levy and Other Actions Prohibited and the IRS's Time to Collect is Suspended.
To qualify for an injured spouse claim, you must meet all three following conditions: You are not required to pay the past-due amount. This means that the debt is one which your spouse incurred before you got married or that the debt is one for which only your spouse is liable.
The injured spouse on a jointly filed tax return files Form 8379 to get back their share of the joint refund when the joint overpayment is applied to a past-due obligation of the other spouse.

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