Form 8379: How to Allocate Items Between Spouses on Joint Return

Walking Through Form 8379

Form 8379 starts with a questionnaire to determine if you should file. The questions confirm: you filed a joint return, the IRS used your joint payment to offset your spouse's debt, you are not legally responsible for the debt, and you have your own income and tax payments.

If you answer yes to all qualifying questions, you proceed to the allocation section where income, deductions, and credits are divided between spouses.

How Allocation Works

Part II of Form 8379 allocates joint return items between spouses. Each spouse's income (wages, interest, business income, etc.) is attributed to the spouse who earned it. Deductions are allocated based on who incurred the expense. Credits are allocated based on whose income or expenses generated them.

The result is a calculation of each spouse's share of the total tax and total payments. The injured spouse's share of any overpayment is then refunded rather than being applied to the other spouse's debts.

Community Property State Rules

If you live in a community property state, the allocation follows community property rules, which may require splitting income earned during the marriage 50/50 between spouses. This can affect how much of the refund is allocated to the injured spouse, potentially reducing the relief available.