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posted Jul 12, 2022 2:11:35 PM

How do I decide what portion of our deduction should be claimed by my wife of the injured spouse allocation form? we currently are on a standard deduction of $25,100

the screen say's "Total on return, state and local taxes paid $914" and is asking for an "Amount to her". She made a total of $5,468 in unemployment only

0 5 1098
5 Replies
Level 15
Jul 12, 2022 2:17:15 PM

@uthinkukno56 - if you took the standard deduction LAST YEAR, then the state refund is NOT taxable income this year and should not appear on your tax return.  does that solve the problem? 

Level 15
Jul 12, 2022 2:28:02 PM

If you use the standard deduction it doesn't matter what you enter on the "Allocate Deduction(s)" screen. The standard deduction must be divided equally between the two of you. TurboTax will do that automatically, no matter what you enter. On the Injured Spouse Allocation form, Form 8379, line 15 will show $12,550 for each spouse.

 

Level 15
Jul 12, 2022 3:23:59 PM

Look for that amount of taxes withheld ... who had the withheld taxes ?  You or her ? 

 

 

https://www.irs.gov/pub/irs-pdf/f8379.pdf

Level 2
Jul 13, 2022 9:19:43 AM

I think the answer depends on whether or not you live in a community property state.  If you live in a community property state, I think the standard deduction should be allocated 50/50.  However, if you do not live in a community property state, I recommend allocating the standard based on total income for you and your spouse.  I sounds like you have more income than your spouse, and assuming this fact is correct, more of the standard deduction should be allocated to you.  This is just my opinion.  The injured spouse allocation can be complicated.  You may want to consult with a tax professional for a more detailed analysis of your particular situation.

Level 15
Jul 13, 2022 9:53:59 AM

The IRS instructions for line 15 of Form 8379 say the following.


"If you used the standard deduction. In columns (b) and (c), include one-half of your basic standard deduction."


It also says that if you live in a community property state you should follow the same instructions as for non-community property states to allocate your income, expenses, and credits.