Line 17 of Form 8379 is to allocate any credits shown on
your joint tax return between the injured spouse and the other spouse.
All credits claimed on your joint return should be
considered, except for the Earned Income Tax Credit. The EITC will be allocated by the IRS when
the injured spouse form is processed.
Any credits claimed on the joint account that are related to
dependents shown on the return (such as Child Tax Credit, Child and Dependent
Care Credit, Education Credits, etc.) should be allocated to the same person
who is claiming the exemptions for any dependents.
Other credits not related to dependents should be allocated
according to which spouse would have claimed the credit on a separate
return. For example, Saver’s Credit
would be allocated to the spouse who made the retirement plan
contributions.
Look at the jointly filed Form 1040 to determine which
credits are being claimed. Credits are
shown on lines 48 through 54.
