When you have an outstanding IRS debt, like unpaid back taxes, the agency can withhold your tax refund to settle what you owe.
Occasionally, a joint tax refund for a married couple can be intercepted to settle a debt that is the sole responsibility of one spouse.
In such a scenario, the “injured spouse” can file Form 8379 to get their portion of a refund back.
What Is IRS Form 8379?
IRS Form 8379 is valuable for an injured spouse seeking to recoup a portion of their tax refund, which may have been applied to their partner’s outstanding debts.
An injured spouse relief form can be filed with a joint tax return, submitted with an amended joint tax return, or filed independently later.
This flexibility allows injured spouses to take control of their personal financial situation and protect their share of a joint tax refund.
Who Is Eligible to Request Injured Spouse Relief with Form 8379?
As mentioned earlier, the injured spouse relief program allows an affected taxpayer to claim their share of a joint tax refund when their portion of the refund is offset or withheld to satisfy certain debts or other financial obligations of the other spouse.
To be eligible to submit IRS Form 8379, the injured spouse must meet the following criteria:
- Filed a joint tax return with a spouse.
- Reported income on a joint return and a refund was offset.
- Overpaid taxes or had a refund from a joint tax return.
When Do I Have to File Form 8379?
To protect a share of a refund from being offset for a spouse’s past-due debts, an injured spouse should promptly submit IRS 8379 as soon as they become aware of the situation.
You have two options for filing this form: you can include it with your joint tax return or amended return if you anticipate your refund being seized, or if you discover the refund offset after you have already filed, you can file Form 8379 separately from the return.
If you are filing your 8379 form along with your joint tax return, the filing deadline typically follows the same deadline as your federal income tax return, which is usually April 15th of each year.
How Do I File IRS Form 8379?
There are multiple ways to submit Form 8379 to the IRS: file with a joint tax return, file with an amended joint tax return (Form 1040-X), or file just this form by itself. Here are some of the steps to file an IRS Form 8379:
- Download Form 8379 from the official IRS website at irs.gov/forms-pubs/about-form-8379 or request a paper copy by calling the IRS at 1-800-TAX-FORM (1-800-829-3676).
- Fill out your and your spouse’s personal information. You will need to include both SSNs.
- Fill out how you and your spouse allocated income, adjustments, deductions, credits, federal income tax withheld, and payments between the two of you on your joint return.
- Depending on your circumstances, you may need to attach additional documents, such as copies of W-2 forms, 1099 forms, or any other supporting documentation that helps justify your injured spouse relief request.
- Together with your spouse, sign and date the form. If you are filing electronically, follow the electronic signature instructions provided by your tax preparation software.
- If filing separately from your tax return, mail the completed Form 8379 to the IRS address listed in the form’s instructions for your specific location.
Does My Spouse Also Submit Form 8379 to the IRS?
The non-injured spouse is not required to submit a separate Form 8379 to the IRS.
Injured spouse on Form 8379 specifically refers to a spouse financially harmed or injured by the refund offset. However, both spouses should sign and date the form.
What Happens After I File Form 8379?
Once you file your Form 8379, the IRS reviews your injured spouse request to determine your eligibility for relief and how much.
The IRS will take between 8 to 14 weeks to review your request for injured spouse relief.
How Long Do I Have to Wait for the IRS to Review My 8379 Form?
If you file a paper version of an 8379 form with a joint tax return, the IRS will need 14 weeks to process it. It will take the IRS 11 weeks if you file your 8379 with a joint return electronically.
If you submit Form 8379 separately from your joint tax return, it will take around eight weeks for the IRS to process your injured spouse request.
What If the IRS Denies My 8379 Form Request for Injured Spouse Relief?
When a spouse requests injured relief from taxes owed on a joint tax return and the IRS denies this relief, both spouses remain responsible for all taxes, penalties, and interest.
If you disagree with the IRS decision, you and your spouse can appeal it within 30 days from the date of the letter. Use Form 12509 to file your appeal.
Need more help? You can start online by answering 6 simple questions. You can also call us at 866-568-4593.
6 Simple Questions. Free Evaluation.
Join our Newsletter
Enter your email address to join our free newsletter. Get all the latest news and updates.