Form 8379: Allocation for Injured Spouse How long do I have to file an injured spouse claim? If you are married and filed a joint return, you and your spouse are both responsible for the tax and any interest or penalties due on the return. This is called joint and several liability. If you file an injured spouse claim, you may be relieved of responsibility for paying the tax, interest, and penalties on the joint return.
To claim injured spouse relief, you must file Form 8379, Injured Spouse Allocation, with your tax return. If you have already filed your return, you can file Form 8379 by itself.
You must file Form 8379 by the later of:
•The due date for filing your return, including extensions; or
•The date you actually file your return.
If the IRS has already collected the tax from your joint refund, you can still file Form 8379 to request relief from future collections. The IRS will process your claim and send you a refund for your share of the overpayment. Do I have to file injured spouse every year? No, you do not have to file injured spouse every year. You would only need to file this form if you are married and filing a joint return, and you are expecting to receive a refund but your spouse has unpaid debts or child support obligations. What is the difference between form 8379 and 8857? Form 8379 is used to request an injury claim refund from the IRS. Form 8857 is used to request a refund for an overpayment of taxes.
Where do I file Injured spouse form 8379?
The Injured Spouse form 8379 should be filed with your joint tax return. If you have already filed your return, you can file the form by itself. Include a copy of your return and mark "Injured Spouse" at the top. Mail the form to the address listed in the instructions.
How Should form 8857 be filed?
To file Form 8857, you'll need to include:
Your name, address, Social Security number, and daytime phone number
A statement that you're requesting an innocent spouse relief
The tax year or years for which you're requesting relief
The reason you believe you qualify for innocent spouse relief
Any other information that will help the IRS determine whether you qualify for relief
If you're requesting relief from joint and several liability, you'll also need to include:
The name, address, and daytime phone number of your current spouse or former spouse, if applicable
A statement that you're requesting relief from joint and several liability
The tax year or years for which you're requesting relief
The reason you believe you qualify for relief from joint and several liability
Any other information that will help the IRS determine whether you qualify for relief
Once you've gathered all the required information, you can mail Form 8857 to the IRS at the address listed on the form.