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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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.
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.
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.
The taxpayer was an "injured spouse" and needed to file Form 8379, Injured Spouse Claim and Allocation.
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.