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Form 8379

Tax Year 2012

Injured Spouse Allocation
This worksheet allows the taxpayer or spouse to apply for his or her share of the tax refund due to the married couple from their joint return if the taxpayer or spouse is an injured spouse.

 

Injured Spouse Defined
An injured spouse is a married person who files a joint return, and all or part of his or her share of the refund is expected to be applied to a past-due obligation of the other spouse.

 

Injured Spouse vs. Innocent Spouse
An innocent spouse is a married person who believes that his or her spouse should be solely liable for all taxes owed. Do not use this form to request innocent spouse relief. See IRS Form 8857 for details on filing as an innocent spouse.

 

Requirements to File as an Injured Spouse
The married person filing as an injured spouse must meet both of the following requirements:

  1. He or she cannot be legally obligated to pay the past due amounts to which the refund will be applied, and
  2. He or she must have federal tax deposits for the tax year, such as federal income tax withheld from wages or paid estimated tax payments as a self-employed person, or he or she must be eligible to claim the earned income credit or other refundable credit, on the joint return.

 

Exception: If the taxpayer's main home was in a community property state, the taxpayer needs to meet only one of the previous requirements.

 

Allocation Rules
Generally, income, deductions, and credits are allocated to the spouse who is responsible for them. For example, a spouse is allocated his or her entire earnings from a W-2 form. However, if the income, deduction, and/or credit is joint, the amount allocated to the injured spouse is generally one half. The IRS will allocate the earned income credit at its own discretion, depending on the earned income of each spouse.

 

See IRS Form 8379 and Directions, Injured Spouse Allocation for more information and details.

Part I - General Claim Information
Line 5 Community Property State
Select "Yes" from the pulldown list if the injured spouse's main home was in a community property state. Otherwise, select "No".

 

If "Yes" was chosen for the first pulldown list, choose the community property state from the list on the second pulldown list, as follows:

  • Arizona
  • California
  • Idaho
  • Louisiana
  • Nevada
  • New Mexico
  • Texas
  • Washington
  • Wisconsin

Additionally, skip Lines 6-9 and go to Part II.

Line 6 Estimated Tax Payments
Select "Yes" if the injured spouse made federal tax deposits during the tax year, in the form of employee withholding or by making other estimated tax payments. Otherwise, select "No".

 

If the answer is "Yes", the taxpayer qualifies as an Injured Spouse and can move to Part II. 

Line 7 Injured Spouse Income
Select "Yes" if the injured spouse had earned income, such as wages, salaries, or self-employment income. Otherwise, select "No".

 

If the answer is "Yes", the taxpayer can skip Line 8 and go to Line 9.

Line 8 Earned Income Credit and Additional Child Tax Credit
Select "Yes" if the injured spouse will be claiming either the Earned Income Credit or the Additional Child Tax Credit. Otherwise, select "No".

 

If the answer is "Yes", the taxpayer qualifies as an Injured Spouse and can move to Part II. 

Line 9 Refundable Tax Credits
Select "Yes" if the injured spouse will be claiming any other refundable tax credits. Otherwise, select "No".

 

If the answer is "Yes", the taxpayer qualifies as an Injured Spouse and can move to Part II. If the answer is "No", and none of the other directions above directed the user to move to Part II, then the taxpayer does not qualify as an injured spouse.

Part II – Information about this Joint Tax Return
Line 10 Identifying Injured Spouse
Select either the "Taxpayer" or "Spouse", according to which person is claiming to be the injured spouse if this return is being filed under one of the married statuses.
Line 11 Refund
Check the box if the injured spouse is separated or divorced from the other spouse and wants his or her refund issued in only his or her name.
Part III - Amounts Allocated to Injured Spouse (apart from W-2 amounts)
Line 13b Other Income
Enter all income (Examples: interest, dividends, and unemployment) with the exception of W-2 wages, received on behalf of the injured spouse.

 

Include allocated joint income, such as interest received on a joint bank account, for that portion earned by the injured spouse. This will normally be one half of the amount-See Allocation Rules above.

 

Do not include amounts already entered on the injured spouse's W-2 form. These amounts will be automatically calculated.

Line 14 Adjustments to Income
Enter any adjustments to income (example: traditional IRA contribution deduction) for the injured spouse.

 

Allocate joint adjustments to the injured spouse accordingly.

Line 15 Itemized Deductions Only
Enter the allocated portion of itemized deductions (example: home mortgage interest payments) for the injured spouse.

 

Do not enter the standard deduction. This amount will be automatically calculated, if applicable.

Line 16 Number of Exemptions
Enter the number of exemptions allocated to the injured spouse. This would be the same number the injured spouse would claim if he or she was filing a separate return. Enter whole numbers only.
Line 17 Credits
Enter the allocated portion of credits for the injured spouse.

 

Include any child tax credit, child and dependent care credit, and additional child tax credit if the injured spouse was allocated the dependent's exemption.

 

Include any business credits based on each spouse's interest in the business.

 

Do not include earned income credit. This amount will be automatically calculated, if applicable.

Line 18 Other Taxes
Enter all tax deposits paid on behalf of the injured spouse.

 

Include self-employment taxes deposited for the tax year on behalf of the injured spouse for self-employment income the injured spouse earned.

 

Include and allocate any alternative minimum tax paid.

 

Do not include amounts already entered on the injured spouse's W-2 form. These amounts will be automatically calculated.

Line 19 Federal Income Tax Withheld
Enter any federal income tax withheld from the injured spouse's income or other distributions and/or proceeds, which could be reported on a Form 1099.

 

Include amounts of taxes withheld from social security or tier 1 railroad benefits received by the injured spouse.

 

Do not include amounts already entered on the injured spouse's W-2 form. These amounts will be automatically calculated.

Line 20

Payments
Enter the amount of joint estimated tax payments allocated to the injured spouse.

 

The taxpayer and spouse can choose to allocate joint estimated tax payments in any way they choose. However, if they are unable to agree on an allocation, the following formula is used:

 

Each Spouse's Separate Tax Liability/Both Separate Tax Liabilities x Estimated Tax Payments:

Example: The taxpayer had a $5,200 tax liability for the year. The spouse had a $2,200 tax liability for the year. The tax liabilities together are $7,400. Together, the taxpayer and spouse made estimated tax payments totaling $10,000.

  • The Taxpayer's allocated estimated tax payments: 5,200/7,400x10,000=$7,027
  • The Spouse's allocated estimated tax payments: 2,200/7,400x10,000=$2,973
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