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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Inst 8379

References in periodicals archive ?

According to the appellate court, she had made a valid informal claim for innocent spouse relief when she incorrectly filed her claim for relief on a form for requesting injured spouse relief (Form 8379, Injured Spouse Allocation), and therefore she had made a timely claim to have her overpayments refunded to her.

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.

Filing of incorrect form is considered a valid informal refund claim: the Ninth Circuit reverses the Tax Court and finds that the IRS was sufficiently apprised of an innocent spouse claim

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.

Paying off student loans

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.

Treating a refund request made on an incorrect form as an informal refund claim

The inured spouse can claim his or her share of the refund using form 8379, Injured Spouse Claim and Allocation.

Innocent vs. injured spouse - very different relief

The spouse will need to file Form 8379, Injured Spouse Allocation, with the couple's current-year joint return to request a refund of his or her share of the joint overpayment.

Internal IRS guidance released on the application of the economic substance doctrine

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.

IRS reorganization: the effect on practitioners this tax season and beyond

Taxpayers can use IRS Form 8857, Request for Innocent Spouse Relief, or Form 8379, Injured Spouse Claim and Allocation, as appropriate.

IRS CHANGES EMPHASIZE TECHNOLOGY, PAPERLESS FILING

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.

Joint and several liability

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.

Splitting refunds among accounts

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