IRS Form 8379: Injured Spouse Allocation
Form 8379 asks the IRS to give you back your share of a joint refund that was applied to a debt owed only by your spouse. Such debts include past-due child support, student loans or another year's taxes. It is not the same as innocent spouse relief on Form 8857.
What this form is for
It divides a joint refund between spouses so the part belonging to the injured spouse can be returned.
When people usually use it
People file it when a joint refund was reduced or kept to pay a debt that belongs only to the other spouse.
What to have ready
- The joint return for that year
- The offset notice you received
- Your own W-2s and payment records
Notices that mention it
- IRS Notice CP49: Refund applied to a tax debt
Related forms
- Form 8857: Request for Innocent Spouse Relief
- Form 1040: U.S. Individual Income Tax Return
- Form 3911: Taxpayer Statement Regarding Refund
Read the IRS page
IRS.gov page for Form 8379 (opens in a new tab). The IRS page is the final word on this form.
Frequently asked questions
What is IRS Form 8379?
Form 8379 asks the IRS to give you back your share of a joint refund that was applied to a debt owed only by your spouse. Such debts include past-due child support, student loans or another year's taxes. It is not the same as innocent spouse relief on Form 8857.
Where do I get Form 8379?
Use the official IRS page, https://www.irs.gov/forms-pubs/about-form-8379. Copies from other sites may be out of date, and the IRS page is the final word.
Do I need to file Form 8379?
There is no single answer. Check the IRS page for Form 8379 and any letter that asked about it. For advice on your case, talk with a tax professional.
What should I have ready for Form 8379?
Most people start with: the joint return for that year; the offset notice you received; your own w-2s and payment records. The instructions on IRS.gov list everything the form asks for.
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