IRS Form 8379, also known as the “Injured Spouse Allocation,” is used by taxpayers to claim their share of a joint tax refund or credit when their spouse or former spouse has outstanding debts, such as back taxes or student loans. The form ensures that the taxpayer’s portion of the refund or credit is not applied toward their spouse’s or former spouse’s debts, and is instead allocated to the taxpayer.

The authority for the IRS to allocate a joint refund or credit to an injured spouse is established by Internal Revenue Code section 6402(a), which states that the Secretary may credit any overpayment to any liability in respect of any Internal Revenue tax on the part of the person who made the overpayment.

Form 8379 is used to request an allocation of a joint refund or credit when a taxpayer’s spouse or former spouse has outstanding debts, such as back taxes or student loans. The form includes sections for the taxpayer to provide their personal information, such as their name, address, and Social Security number, as well as information about the joint return or credit being allocated, such as the tax year and the type of refund or credit being claimed.

The form also includes a section for the taxpayer to certify that they did not contribute to their spouse’s or former spouse’s debts.  This is required under Internal Revenue Code section 6402(c)(2) which states “an individual shall be treated as an injured spouse for purposes of this section if such individual establishes that such individual is not liable for the liability which is the subject of the allocation under subsection (a).”

Additionally, the form includes a section for the taxpayer to provide information about any state income tax refund that they are entitled to receive; this is required under Internal Revenue Code section 6402(b)(2) which states “the Secretary may credit any overpayment of any tax imposed by this title to any liability in respect of any tax imposed by this title (or by prior income tax laws), or to the liability for any past-due amount under this title (or under such prior laws), including any liability or past-due amount of a kind which could have been collected by levy if there had been no credit or refund of the overpayment.”

In summary, IRS Form 8379 is used by taxpayers to claim their share of a joint tax refund or credit when their spouse or former spouse has outstanding debts, such as back taxes or student loans. The form ensures that the taxpayer’s portion of the refund or credit is not applied towards their spouse’s or former spouse’s debts, and is instead allocated to the taxpayer. Form 8379 includes sections for the taxpayer to provide their personal information, such as their name, address, and Social Security number, as well as information about the joint return or credit being allocated, such as the tax year and the type of refund or credit being claimed.  This is according to Internal Revenue Code section 6402.