IRS Form 8379

[jroden]

I'm filling out form 8379 for injured spouse allocation. I worked and ran my small business all last year and my husband didn't have income but his past due support is going to be taken from both state and federal refunds. I am not sure if there is a way to get our State to give me my return back. I'm not sure what exactly line 6 means. I paid taxes from my full-time job, so does that mean I would select "yes" or does this mean I sent individual payments outside of my weekly paycheck percentage?

[DianeW777]

Yes, you would select yes, if all the payments (withholding or estimated tax payments) paid and sent to the IRS belong to you. 

It's uncertain about the rules for your state but you can use the link below to see the rules for your state Department of Revenue.

• How do I contact my state Department of Revenue?

If you are filing jointly you should continue to file this Form 8379 each year so that your portion of any refund is release.

[jroden]

Thank you, Diane! Also, does this mean I can skip the questions after this one even if I answer yes to them?

[LindaS5247]

Yes, question 6 states that if you answered "yes" you can skip lines 7-9 and go to Part II and finish the form.

Click here for Instructions for Form 8379.

Please return To Community if you have any additional information or questions and we would be happy to help.

[jroden]

Ok, thank you for verifying. I’m stuck on another thing- Line 20 says payments and on the instructions for the form on the irs website it says it would be on line 10 of schedule 3 and her schedule 3 doesn’t have a line 10 it ends at line 7 and there’s no page 2. What should I do here? 

[LindaS5247]

These payments would be payments made for filing an extension of the tax return or 2025 estimated tax payments made. You may not have either of these. If you don't it's ok to leave it blank.

These are the lines in question and the descriptions from the Instructions.

Line 20 of Form 8379

In column (a), include any payments shown on your joint return. These payments will be reported on Form 1040 or 1040-SR, line 26, and Schedule 3 (Form 1040), line 10.

Line 10 of Schedule 3  

 Line 10 Amount paid with request for extension to file (see instructions)

Description

If you got an automatic extension of time to file Form 1040, 1040-SR, or 1040-NR by filing Form 4868 or by making a payment, enter the amount of the payment or any amount you paid with Form 4868. If you paid a fee when making your payment, don’t include on line 10 the fee you were charged. Also, include any amounts paid with Form 2350.

Form 1040 

Line 26 2025 estimated tax payments and amount applied from 2024 return

Description

Enter any estimated federal income tax payments you made for 2025. Include any overpayment that you applied to your 2025 estimated tax from your 2024 return or an amended return. 

Click here for Instructions to Form 8379.

Click here for Schedule 3.

Click here for Form 1040.

Click here for instructions to Form 1040 (includes instructions for Schedule 3).

If you have additional information or questions regarding this, please return to Community and we would be glad to help.

[jroden]

So, I do understand I need to file form 8379 but I’m even more confused now. I got what I believe is my federal return (as it was paid the same method the past three years) and it was only ~5% of what it was supposed to be. Even with my husbands child support taken out of my original return amount I would have about 30-35% left. I’m unable to contact the irs and I haven’t received anything stating what else would be taken from my return.

[jroden]

And I forgot to add that my transcript shows my refund is the full amount and that there aren’t any payments/ deductions/garnishments out of it. 

[AnnetteB6]

Since your transcript shows that nothing is being withheld from your refund with regard to your spouse, there is no need to file the Form 8379 Injured Spouse Allocation.  Just keep it with your tax records with a note that you did not file it for 2025.  If the need arises later, you have it ready to go.

If your state has a Form 8379, you may still need to file that one in the event that part of your state refund will be used to pay your spouse's debts.

@jroden 

[jroden]

His full past due amount came out of federal but we got a letter from the state saying they were taking $1200+ out of state for past due child support and I am not sure what to do, who to contact, etc. I emailed the treasurer but haven't heard back and no one answers the phone. 

Also, do you know where I need to mail form 8379? I found three different addresses and I'm not sure which one is correct. We are in Indiana. 

Thank you so much. 

[jroden]

They did take out of our federal without anything showing up on my transcripts. I only got 5% of what I was supposed to get. I'm confused on how this isn't addressed when they hold the return for the PATH act for weeks but don't check that the income is solely mine and the debts from the spouse without income should automatically denied access to the return.

[Vanessa A]

Which transcript are you looking at, the tax return transcript or the account transcript?

If you are looking at your tax transcript this will just show you how your tax information went.  The account transcript will show you where your money went.  So, in reality, based on the tax transcript you did get your full refund.  But, the account transcript would show "we used your refund to pay your bills "(in your case your husbands obligations).  So it was just paid to someone else on your behalf and you still "benefited from it by lowering your debt" 

If you filed a joint return with your spouse, they do not do any type of investigation to see who earned the money.  When you file a joint return, you are both considered equally liable and the refund is equally both of yours (not 50/50 but you are both 100% entitled to it). This is where they put the burden on the tax payer to prove otherwise with filing either the innocent spouse form or injured spouse form. 

You will mail your injured spouse form to the same address that your original return went to.  You can find this here.  The state you live in determines where your return is processed.  This again can take several months to process. 

For Indiana you would fill out IN-40PA to claim injured spouse.  It may take several months for them to process your claim. 

Your federal income tax return, Form 1040 or 1040-SR, for the applicable tax year(s);

• All W-2 Forms, 1099 Forms and any other income statements or forms showing the amount of state and c...
• A detailed letter explaining the sources of your and your spouse’s income, deductions, credits and a...
• A copy of the Indiana income tax return and all schedules for the applicable year(s).

Complete the form and mail or fax to:

Indiana Department of Revenue
Returns Processing and Operations/Injured Spouse
P.O. Box 7207
Indianapolis, IN 46207
Fax: 317-615-2697

Submitting a claim as an injured spouse does not guarantee that DOR will restore part of your tax re...