Form 8379 question regarding lines 16 and 17

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I earned 100% of the income reported on the MFJ return. Spouses defaulted student loans resulted in the tax offset. We have 3 children together, 2 are biologically mine and 1 is my stepchild.

2 questions. First, it is my understanding that when completing Part III, line 16, I am able to list 5 under the "allocated to injured spouse" section (b)(myself, spouse and 3 children) and have 0 for the "allocated to other spouse" as the "other spouse" did not have any income to report at all. Is this accurate?

Second, line 17, we had a child tax credit of $2450 on the joint return. Can I simply place that entire amount under "allocated to injured spouse" section (b) and place 0 under "allocated to other spouse" section (c)? Or it will it even matter since I have read that the IRS will calculate the % contribution from child care tax credits, based off a simple calculation that each of us filed a MFS return? On this point, I guess I am confused as to where I should place the $2450 to result in the greatest potential benefit, with regards to the IRS returning the largest portion of the tax offset. Thanks,

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DianeW777Answer

Alumni - Intuit

The answers to your question are shown below and assumes that you do not live where community property rules would apply to you.

Question 1: You should allocate your spouse's exemption under the spouse. All other exemptions can be listed under you.
Question 2: You can allocate all of the child tax credit to you because without your income there would be no credit.

Below are the basics for completing the injured spouse form (8379). If you have not E-filed your return yet, you should include this with your return for the fastest processing.

If necessary you can mail it because it is a "stand-alone" signature form. If it is sent via the mail, include a copy of the W2 and any other document that has federal withholding.

https://ttlc.intuit.com/replies/6528459

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DianeW777Answer

Alumni - Intuit

The answers to your question are shown below and assumes that you do not live where community property rules would apply to you.

Question 1: You should allocate your spouse's exemption under the spouse. All other exemptions can be listed under you.
Question 2: You can allocate all of the child tax credit to you because without your income there would be no credit.

Below are the basics for completing the injured spouse form (8379). If you have not E-filed your return yet, you should include this with your return for the fastest processing.

If necessary you can mail it because it is a "stand-alone" signature form. If it is sent via the mail, include a copy of the W2 and any other document that has federal withholding.

https://ttlc.intuit.com/replies/6528459

**Say "Thanks" by clicking the thumb icon in a post. **Mark the post that answers your question by clicking on "Mark as Best Answer"

Fester007AAuthor

Level 2

Thank you VERY much for your detailed response. Please, a follow up question and observation if I may? In #2 of the "Reminders and Tips", my reading of this tells me that since I am the injured spouse, and since I am the only one with any income, all of the refund should be released by the IRS after review of the 8379, is that accurate? So essentially the spouses exemption being placed under the spouse does not serve to lower the portion of potentially releasable refund? That being said, what is the purpose of notating the 8379 in this manner? Sorry for the confusion and many thanks for your help,