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To see instructions how to access Form 8379, click here: Form 8379 You would skip the Innocent Spouse section.
This form does not go on anywhere on your Form 1040. It is a separate from IRS will look at for allocation of your tax refund between you and your spouse.
You would file an innocent spouse claim is when you are unaware of your spouse deliberately under-reported their tax liability and your spouse's debt or unpaid obligations. By filing as an innocent spouse (Form 8857), you can be protected from additional taxes, penalties, and interest when the IRS later finds out about the unreported income.
In contrast, an injured spouse is somebody who seeks to protect his or her share of the joint refund in case it gets seized or offset due to the other spouse's debts or unpaid obligations. You are aware of your spouse's debt.
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