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New Member
posted Jun 7, 2019 4:28:00 PM

Can anyone tell me how to fill out lines 13-20 on form 8379? I am so confused and can't find answers nowhere!

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1 Best answer
Expert Alumni
Jun 7, 2019 4:28:07 PM

Yes.  This information comes from the tax return and can be completed based on whether you are in a community property state or not. TurboTax completes most of the entries, but here are further instructions for you on areas you can change to your advantage based on the laws for your state.

Line 13: Income does have to be entered under the spouse who earned the income (or split evenly if in a community property state).

Line 14: Adjustments to income are taken from that section of the tax return (you may not have any).  If you do have any, apply them to the spouse who they belong to based on the earnings.

Line 15: If the injured spouse has all the income, take all of the standard deduction (let the IRS adjust it if they want to when they get the form).

Line 16: Put all the exemptions under the injured spouse if the other spouse has not income.  If the other spouse (the one with the debt) does have income put only one exemption under that spouse.

Line 17: Enter all credits from that section of your tax return under the injured spouse (if there are any besides earned income credit).

Line 18: If you don't have this, you can ignore it. If you have this, it may be self employment tax.  Put that under the spouse who had self employment income, if applicable).  If you are using TurboTax Free, you do not have this.

Line 19: Enter the federal withholding for each spouse from their W2s.  If you don't have any leave this blank. You are considered to have payments (federal withholding) on the tax return if you do have the earned income credit.  Just be sure you answer yes to that question (Part 1, question 6)

Line 20: Any other additional payments made to the IRS for your tax.  Money you paid on your own or withholding from other documents that are not included in line 19.

Below you will find other tips that may be useful.

Allocate as much as possible to the injured spouse based on the criteria below.  It really depends on whether you live in a community property state or not.

  1. If you do not in a community property state, and both of you have income, you can divide exemptions and deductions up any way you see fit. Enter most of the deductions under the injured spouse. It is possible the IRS may make some adjustments based on the income levels for each of you.  Let them do that when they receive it. 
  2.  If you do live in a community property state, community income would be split equally between the two spouses.  With respect to deductions, the deductions would be split depending on whether the expenses related to community income or separate income.

    • There are nine community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington and Wisconsin
    • Alaska is an opt-in community property state that gives both parties the option to make their property community property.

19 Replies
Level 15
Jun 7, 2019 4:28:01 PM
New Member
Jun 7, 2019 4:28:03 PM

Yes, that's no help. I have read and re-read those instructions. Thanks though!

Level 15
Jun 7, 2019 4:28:04 PM

As indicated below, it's spelled out on page 3 of that publication,

New Member
Jun 7, 2019 4:28:06 PM

do we use gross income or adjusted gross income?

Expert Alumni
Jun 7, 2019 4:28:07 PM

Yes.  This information comes from the tax return and can be completed based on whether you are in a community property state or not. TurboTax completes most of the entries, but here are further instructions for you on areas you can change to your advantage based on the laws for your state.

Line 13: Income does have to be entered under the spouse who earned the income (or split evenly if in a community property state).

Line 14: Adjustments to income are taken from that section of the tax return (you may not have any).  If you do have any, apply them to the spouse who they belong to based on the earnings.

Line 15: If the injured spouse has all the income, take all of the standard deduction (let the IRS adjust it if they want to when they get the form).

Line 16: Put all the exemptions under the injured spouse if the other spouse has not income.  If the other spouse (the one with the debt) does have income put only one exemption under that spouse.

Line 17: Enter all credits from that section of your tax return under the injured spouse (if there are any besides earned income credit).

Line 18: If you don't have this, you can ignore it. If you have this, it may be self employment tax.  Put that under the spouse who had self employment income, if applicable).  If you are using TurboTax Free, you do not have this.

Line 19: Enter the federal withholding for each spouse from their W2s.  If you don't have any leave this blank. You are considered to have payments (federal withholding) on the tax return if you do have the earned income credit.  Just be sure you answer yes to that question (Part 1, question 6)

Line 20: Any other additional payments made to the IRS for your tax.  Money you paid on your own or withholding from other documents that are not included in line 19.

Below you will find other tips that may be useful.

Allocate as much as possible to the injured spouse based on the criteria below.  It really depends on whether you live in a community property state or not.

  1. If you do not in a community property state, and both of you have income, you can divide exemptions and deductions up any way you see fit. Enter most of the deductions under the injured spouse. It is possible the IRS may make some adjustments based on the income levels for each of you.  Let them do that when they receive it. 
  2.  If you do live in a community property state, community income would be split equally between the two spouses.  With respect to deductions, the deductions would be split depending on whether the expenses related to community income or separate income.

    • There are nine community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington and Wisconsin
    • Alaska is an opt-in community property state that gives both parties the option to make their property community property.

New Member
Jun 7, 2019 4:28:09 PM

Best answer ever! You are a lifesaver, thank you!

Expert Alumni
Jun 7, 2019 4:28:10 PM

@jandca08 You are welcome!  Thank you for the feedback!

New Member
Jun 7, 2019 4:28:12 PM

If I have no federal withholdings but I do have EIC, do I put the EIC amount into line 19?

Level 15
Jun 7, 2019 4:28:13 PM

NO

New Member
Jun 7, 2019 4:28:13 PM

#15 what if the injured spouse doesn't have all the income and both spouses earned income?

New Member
Jun 7, 2019 4:28:15 PM

What about child and dependent care expenses?

New Member
Oct 16, 2019 11:32:01 AM

Thank you for your detailed information on how to fill out form 8379. This information you provided helped my office fill out this form for the first time for one of our valued customers. Bravo!

Level 1
Feb 21, 2020 12:29:29 PM

Thank you.

If I do not put anything at all for other spouse will they still look at it.

Level 1
Feb 21, 2020 12:35:00 PM

This is my thinking I live in calif.

If I fill it out 1/2 and half everything 

Will it cause them to give refund my husband less maybe instead of more

But I also read somewhere if u don't claim at least one exemption (non injured spouse it will be rejected.

I don't know why this seems so difficult I just don't want to have to send it in and get rejected from my own mistake.

So in California I should claim half of everything between us both. That's listed as income and credits and ftwh (fed inc.tx.whld) 

Expert Alumni
Feb 21, 2020 4:17:41 PM

Because California is a community property state, for the most part you would want to divide most in half- other than exemptions which you could divide as you want per agreement unless the children are not yours.

@Mslisa 

New Member
Apr 20, 2020 8:03:18 AM

I need help with the same thing 

New Member
Jul 14, 2020 9:37:09 PM

Thank you. Line 20 isn't very well described in the IRS instructions if utilizing 1040 (2019). Appreciate the answer.

New Member
Mar 15, 2022 8:47:05 AM

Just need help step by step on filling put the lines from 13 to 20

Expert Alumni
Mar 15, 2022 9:12:44 AM

Here are the instructions for the form 8379 for the Injured Spouse Allocation.  Generally, you will enter the joint amount of each item in column A.  The amount that belongs to the taxpayer on the return in column B and the amount that belongs to the spouse on the return in column C.  The amounts in columns B and C should total column A.  The amounts in columns B and C would be the amounts assuming each person filed a separate return.

 

In this forum no one can see your return.  So if you need step-by-step instructions and you have purchased a "Live" product you can access help in the upper right of your screen to get step-by-step instructions. 

 

You can also upgrade to "Live" if you wish also in the upper right of your screen.