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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. If you file Form 8379 by itself after a joint return has already been processed, the time needed is about 8 weeks.
How do I allocate my income on Form 8379? The wages should be allocated to each spouse as shown on their W-2 forms. The Standard or Itemized deductions must be allocated so that the non-injured spouse would be able to file as if they were single. At least one exemption must be left to the spouse with the debt.
The IRS will calculate how much of the refund belongs to you based on tax payments you made and your share of any credits. To get expert help requesting IRS injured spouse relief, learn about HR Block Tax Audit Tax Notice Services or make an appointment for a free consultation.
So, each spouse must allocate their separate wages, self-employment income and expenses (and self-employment tax), and credits, such as education credits, to the spouse who would have shown the item(s) on their separate return.
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.
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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.
Injured spouse relief can help you get back your share of a federal tax refund that was reduced to pay your spouses debts. Refunds on a joint tax return may be applied to overdue debts such as: Past-due child support. Debts to federal agencies.

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