How to Use IRS Form 8379: A Step-by-Step Guide to Reclaiming Your Joint Tax Refund

What is an Injured Spouse?

An injured spouse is someone whose share of a joint tax refund is applied to their spouse’s past-due debts. To be considered an injured spouse, you must meet certain conditions:

For example, if your spouse owes back taxes or child support and your joint refund is seized to pay these debts, you might qualify as an injured spouse.

When to File Form 8379

You should file Form 8379 as soon as you become aware that your share of the overpayment will be or has been offset against your spouse’s debts. There are specific deadlines to keep in mind:

  • You must file within 3 years from the due date of the original return (including extensions).

  • Alternatively, you can file within 2 years from the date the tax was paid, whichever is later.

Timing is crucial here because missing these deadlines could mean forfeiting your right to reclaim your share of the refund.

How to File Form 8379

Filing Form 8379 can be done in several ways:

With the Joint Tax Return

If you anticipate that your joint refund might be seized due to your spouse’s debts, you can file Form 8379 along with your joint tax return. Make sure to label the joint return with “Injured Spouse” so it gets processed correctly.

With an Amended Joint Return (Form 1040-X)

If you’ve already filed your joint return but realize later that it might be affected by offsets, you can file Form 8379 along with an amended joint return using Form 1040-X.

Separately After the Original Joint Return Has Been Processed

If your joint return has already been processed and you’ve discovered that your refund was offset, you can still file Form 8379 separately.

Regardless of how you file it, make sure to attach all necessary documents such as Forms W-2, W-2G, and 1099. These documents help verify your income and ensure that you receive the correct amount of your refund.

Parts of Form 8379

Form 8379 is divided into several parts:

Part I: Determining if You Are an Injured Spouse

This section consists of yes-or-no questions that help determine whether you qualify as an injured spouse.

Part II: Information About the Joint Return

Here, you’ll provide details about the joint return that produced the refund. This includes information like the tax year and any offsets applied.

Part III: Calculating the Amount of the Refund Attributable to the Injured Spouse

In this part, you’ll calculate how much of the refund belongs to you based on your income and deductions.

Part IV: For Use When Filing Separately From a Tax Return

If you’re filing Form 8379 separately from a tax return, this part requires your signature and date.

Processing Time and Common Mistakes

The processing time for Form 8379 varies depending on how it’s filed:

  • If filed with a joint return on paper, it typically takes around 14 weeks.

  • If filed electronically with a joint return, it takes about 11 weeks.

  • If filed separately after the joint return has been processed, it usually takes around 8 weeks.

Common mistakes to avoid include incomplete forms or missing attachments. These errors can significantly delay processing times.

Injured vs. Innocent Spouse

It’s important to distinguish between an injured spouse and an innocent spouse:

  • An injured spouse uses Form 8379 to reclaim their share of a joint refund applied to their spouse’s debts.

  • An innocent spouse uses Form 8857 if they believe they should not be held liable for errors or omissions on a joint return.

Understanding this difference ensures you use the correct form for your situation.

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