Tax Year Prior to 2020: How do I feel out line 17 of form 8379

[AnnetteB]

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.

[Dvalfre519]

Hello I also have a question about line 17 on form 8379. Line 17 ask for your credits minis any earned income credits. If you go by the guide it tells you take the credits from line 13a of your 1040 or from schedule 3. I added my child tax credits and my retirement contributions credits. What about additional child tax credits? Do I add that number in too? If so were is that exact amount shown? Please help!

[VictorW9]

Line 17 is about allocating child tax credit when claiming injured spouse relief. Allocation will be based on the income of each spouse.

[Dvalfre519]

I understand the allocating part in columns a, b and c. I just dont understand the credits. Should the additional child tax credit be added in with the normal child tax credit amount?  Sorry if I dont make much sense. I'm trying to tackle this form on my own since I can not find any tax offices that have experience with this in my area.

[amalone_1025]

I don't have line 48 on my 1040 form. I was looking it up and it said to use line 13A. 13A doesn't show some tax credits i got 

[JohnW222]

@amalone_1025

You’re correct – the reference to Form 1040, line 48 above relates to pre-2018 tax years (despite the datemark). 

For line 17 of Form 8379 in Tax Year 2019, you’ll enter an allocation of any credits you’ve entered on Form 1040, line 13a and Schedule 3.

Please see the Instructions for Form 8379 for more information.

[superchunkee]

My question is related but specifically here is my question:

I am filling out form 8379 after already filing my joint return for 2019 (form 1040), because they offset my entire stimulus check and put it toward my husband's back child support debt that has nothing to do with me and this debt was incurred for his children from previous relationships before we got married (I am in WA state).  

On line 17 of form 8379, the instructions state to "Include any tax credits (except the earned income
credit) reported on Form 1040 or 1040-SR, line 13a, OR Schedule 3 (Form 1040 or 1040-SR).  My line 13a is $2000 for a child tax credit for my child.  Schedule 3 only shows my 2019 estimated tax payments of $2650.  What amount do I enter on line 17 of 8379?  Just the $2000 child tax credit?  Or do I also enter my $2650 estimated tax payments I made?  Instructions are unclear as it says to enter one OR the other, not both.  I am confused. 

[CatinaT1]

Only the $2,000 credit on line 17.  Your estimated tax payments would go on line 20.

https://www.irs.gov/pub/irs-pdf/i8379.pdf

[vanny305]

Hi, I am trying to fill out form 8379 but I’m stuck on part 17 (credits). I revised the instructions and for tax year 2018 it says to include tax credit reported on line 12a  or schedule 3 or 5.  So I am looking at line 12a it shows 0 and schedule 3 shows 718 for educational credits.
I also have on 1040 form  line 17 b sch 8812 :1400 17c form 8863: 816 what amount should I include on line 17 form 8379. The non refundable and the refundable credits were based on me and my son. Should I put the total 718+1400+816 on line 17 form 8379?

[Cynthiad66]

Line 17. In column (a), include any tax credits (except the earned income credit) shown on your joint return. These credits will be reported on the following lines.

• Form 1040EZ: No tax credits (except the earned income credit) are shown on Form 1040EZ. Enter -0-.

• Form 1040A: Include any tax credits (except the earned income credit) reported in the “Tax, credits, and payments” section of Form 1040A.

• Form 1040 (before 2018): Include any tax credits (except the earned income credit) reported in the “Tax and Credits” or “Payments” section of Form 1040.

• Form 1040 (2018): Include any tax credits (except the earned income credit) reported on Form 1040, line 12a, or Schedule 3 or 5 (Form 1040).

• Form 1040 or 1040-SR (2019): Include any tax credits (except the earned income credit) reported on Form 1040 or 1040-SR, line 13a, or Schedule 3 (Form 1040 or 1040-SR).

• Form 1040 or 1040-SR (2020): Include any tax credits (except the earned income credit) reported on Form 1040 or 1040-SR, line 19, or Schedule 3 (Form 1040). In columns (b) and (c), allocate any child tax credit, credit for other dependents, child and dependent care credit, and additional child tax credit to the spouse who would have claimed the qualifying child (or qualifying relative) as a dependent if separate returns had been filed.

For tax years prior to 2018, these credits should be allocated to the spouse who was allocated the qualifying child's exemption on line 16. Don't include any earned income credit here; the IRS will allocate it based on each spouse's income. Allocate business credits based on each spouse's interest in the business. Allocate any other credits as you determine.

Use this link for Instructions to form 8379:

Instructions for Form 8379