Form 8379

Form 8379

A form one files with the IRS to claim an overpayment of a back tax liability owed by his/her spouse. If the filer is judged to be an injured spouse, he or she may be entitled to a refund for his or her part of the overpayment.
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On July 1, 2008, Palomares, with free legal aid assistance, incorrectly filed Form 8379, Injured Spouse Allocation, requesting a refund of her 2007 overpayment that the IRS had applied to the 1996 joint tax liability.
The married couple may file a timely Form 8379 with their joint return (or the injured spouse may file one separately), and the injured spouse may receive his or her share of the joint refund.
If the debtor files a joint return, the spouse can receive his share of the tax refund by filing Form 8379, Injured Spouse Allocation, with the IRS.
2014-243, in which the taxpayer filed Form 8379 to request innocent spouse relief and to request a refund, neither of which is properly done on Form 8379.
The taxpayer's request on Form 8379 was sufficient to satisfy the written requirement, but she neglected to indicate that the requested refund related to the 1996 tax year.
The inured spouse can claim his or her share of the refund using form 8379, Injured Spouse Claim and Allocation.
Form 8379 can also be filed with an amended return, or it can be filed separately.
These include form 2106-EZ for unreimbursed employee business expenses; form 2688, application for additional extension of time to file a return; and form 8379 for injured spouse claims.
Taxpayers can use IRS Form 8857, Request for Innocent Spouse Relief, or Form 8379, Injured Spouse Claim and Allocation, as appropriate.
An injured spouse may apply for his or her share of the overpayment by completing Form 8379, Injured Spouse Allocation, and attaching it to the return.
Variety permitted: In addition to traditional checking and savings accounts, refunds also can be directed to an IRA, health savings account or Coverdell education savings account; refunds cannot be deposited into more than one account for taxpayers who file Form 8379, Injured Spouse Allocation.
The taxpayer was an "injured spouse" and needed to file Form 8379, Injured Spouse Claim and Allocation.