2010 8379 form-2025

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There are two types of tax relief for spouses: Injured spouse relief lets you reclaim money taken from your tax refund to cover your spouses debts. Innocent spouse relief relieves you from paying additional federal income tax owed by your spouse due to errors on a joint tax 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.
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.
Taxpayers file Form 8857 to request relief from tax liability, plus related penalties and interest, when they believe only their spouse or former spouse should be held responsible for all or part of the tax.
File Form 8379 when you become aware that all or part of your share of an over-payment was, or is expected to be, applied against your spouses legally enforceable past-due obligations. You must file Form 8379 for each year you meet this condition and want your portion of any offset refunded.

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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.

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