The Injured Spouse Allocation Form should only be filed with your joint tax return or your joint amended tax return if you are seeking a joint tax refund from the IRS. If you file this form with a joint tax return, either the original one or an amended one, then you should attach Form 8379 to that joint tax return.
How to complete an injured spouse form 8739?
IRS Form 8379, Injured Spouse Allocation, allows married couples to avoid disagreements over tax refunds that may be seized by the IRS due to past tax owed by one of the spouses. To obtain the tax refund allocation relief, the injured spouse should complete the Injured Spouse Allocation IRS Form 8379.
What can I claim as an injured spouse?
The injured spouse may claim all other exemptions. The child tax credit, additional child tax credit and dependent care benefits can be allocated to the spouse that claimed the qualifying child’s exemption. Allocate self-employment tax to the spouse that earned the self-employment income.
How does community Propert affect injured spouse allocation?
The following factors can impact whether any joint over-payment will be applied or used to offset the obligation of a spouse. Community Propert y – If the main home of the injured spouse was in a community property state ( AZ, CA, ID, LA, NV, NM, TX, WA, WI ), the spouse special rules apply to the calculation of the over-payment.
Can a injured spouse file Form 8379 electronically?
Yes, you can file Form 8379 electronically with your tax return.
What do I need to file for injured spouse?
If you’re an injured spouse, you must file a Form 8379, Injured Spouse Allocation, to let the IRS know. You need to file Form 8379 for each year you’re an injured spouse and want your portion of the refund.