You may be an injured spouse if you file a joint return and your portion of the return should result in a refund to you but is applied to your spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, or a federal nontax debt, such as a student loan.
In TurboTax, to file Form 8379 (Injured Spouse Relief), follow these steps:
- Complete your joint tax return first.
- Navigate to the "Other Tax Situations" section.
- Look for the option related to "Injured Spouse" or Form 8379.
- Enter the required information for the injured spouse allocation.
- TurboTax will include Form 8379 with your return if eligible.
Note: Form 8379 is filed with the tax return electronically or by mail if filing paper returns. You must file Form 8379 for each year want your portion of any offset refunded.
Don’t file Form 8379 if you are claiming innocent spouse relief. Instead, file Form 8857. Generally, both spouses are responsible for paying the full amount of tax, interest, and penalties due related to your joint return. However, if you qualify for innocent spouse relief, you may be relieved of part or all of the joint tax liability. You may qualify for relief from the joint tax liability if any of the following apply.
- There is an understatement of tax because your spouse omitted income or claimed false deductions or credits, and you didn't know or have reason to know of the understatement.
- There is an understatement of tax and you are divorced, separated, or no longer living with your spouse.
- Given all the facts and circumstances, it wouldn't be fair to hold you liable for the tax.
