Where do i file IRS form 8379 if I live in Florida?

Are you mailing the form instead of e-filing it with your federal tax return?

https://www.irs.gov/filing/where-to-file-paper-tax-returns-with-or-without-a-payment

You can file form 8379 - Injured spouse separately from your tax return.

 

You should mail it to the IRS center where you file your tax return.

 

For Florida, the address is:

 

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002

 

Please also read these IRS instructions for form 8379.