Injured Spouse Form
Injured Spouse Allocation 2 This form is used on jointly filed tax returns when one of the spouses has past-due government obligations that the injured spouse believes only their spouse should be liable for. The injured spouse will receive their portion of the refund, which otherwise would have been applied to the spouses debt. o Student debt o Child support o Past-due tax debt o Other federal debt
Requirements Must be a joint return Spouse must have past due government debt Only the spouse is liable for the past due debt Must have a refund due Injured spouse must have earned income 3
How to File Injured Spouse Allocation Attach form 8379 Write “INJURED SPOUSE” on top left corner of 1040 page 1 Make sure to read and answer all questions carefully 4
Considerations Refund will be delayed weeks Not all Injured Spouse requests are granted Can injured spouse file head of household? o Dependents and living apart from spouse 5