You'll need to look
at the line instructions in the Instructions for Form 8379,
but here are some tips.
Line 14: Adjustments
to income are taken from that section of the tax return (you may not have
any). If you do have any, apply them to
the spouse who they belong to based on the earnings. These are found in "Adjustments to
Income" if you filed a Schedule 1, Additional
Income and Adjustments to Income.
Line 15: If the
injured spouse has all the income, he or she should take all of the standard
deduction (let the IRS adjust it if they want to when they get the form).
Line 16: For tax
years 2018 and later, enter -0- in all three columns.
Line 17: Enter all
credits --EXCEPT EARNED INCOME CREDIT -- under the injured spouse. The IRS will figure the allocation for EIC,
if it was claimed.
Allocate as much as
possible to the injured spouse based on the criteria below. It
really depends on whether you live in a community property state or not.
- If you do not live in a
community property state, and both of you have income,
you can divide exemptions and deductions up any way you see fit. Enter
most of the deductions under the injured spouse. It is possible the IRS
may make some adjustments based on the income levels for each of
you. Let them do that when they receive it.
-
If you live in a community property
state, community income would be split equally between the two
spouses. With respect to deductions, the deductions would be split
depending on whether the expenses related to community income or separate
income.
- There are nine community
property states: Arizona, California,
Idaho, Louisiana, Nevada, New
Mexico, Texas, Washington and Wisconsin.
- Alaska is an opt-in community
property state that gives both parties the option to make their property
community property.
