Fill out Form 8379 (Injured Spouse Allocation) online
Form 8379 is filed by one spouse (the "injured" spouse) when a joint refund is expected to be seized to pay the other spouse's past-due obligations, such as federal tax debt, state tax debt, child support, spousal support, or federal non-tax debt like student loans. The form allocates each spouse's share of income, deductions, and credits.
How to fill out Form 8379 (Injured Spouse Allocation)
Determine eligibility
Confirm that you filed a joint return, that the refund was (or will be) applied to your spouse's past-due obligation, and that you reported income or made tax payments on the joint return. Check the applicable boxes for the type of past-due debt.
Allocate income between spouses
Enter each spouse's share of wages, interest, dividends, self-employment income, and other income reported on the joint return. Each item must be assigned to the spouse who earned or received it.
Allocate deductions and credits
Divide adjustments to income, deductions, exemptions, and credits between the two spouses. Joint items (such as mortgage interest on a jointly-owned home) are typically split based on each spouse's share of income.
Attach to your return or file separately
If filing with your original return, attach Form 8379 to the front of your Form 1040. If filing after your return has been processed, mail Form 8379 by itself to the IRS service center where you filed your return.
About Form 8379 (Injured Spouse Allocation)
Who needs this form
Married taxpayers filing jointly whose refund may be offset by the other spouse's past-due obligations. The "injured" spouse must have made tax payments (such as withholding or estimated tax payments) or claimed refundable credits to be entitled to a share of the refund.
Where to submit
File Form 8379 with your joint tax return (Form 1040 or 1040-SR), or submit it separately after your return has been processed and the refund was offset. Processing times are typically 8 to 14 weeks.
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Confusing Form 8379 (Injured Spouse) with Form 8857 (Innocent Spouse Relief), which addresses liability for an erroneous return
- Not allocating income, deductions, and credits correctly between the two spouses
- Filing the form without having made tax payments or claimed refundable credits (the injured spouse must have a share to recover)
- Submitting the form too late in the process when the offset has already been applied without timely filing
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