Tax Form 8379 is filed by one spouse (the injured spouse) on a jointly filed tax return when the joint overpayment was (or is expected to be) applied (offset) to a past-due obligation of the other spouse. By filing Form 8379, the injured spouse may be able to get back his or her share of the joint refund.
You should complete and file Form 8379 if all three of the following apply and you want your share of the overpayment shown on your joint tax return refunded to you.
- You are not legally obligated to pay the past-due amount
- You reported income such as wages, taxable interest, etc., on the joint return.
- You made and reported payments, such as federal income tax withheld from your wages or estimated tax payments, or you claimed the earned income credit or other refundable credit, on the joint return.
| Form name | Instructions | Form |
|---|---|---|
| 2007 Federal Tax Form 8379 - Injured Spouse Claim | ||
| 2006 Federal Tax Form 8379 - Injured Spouse Claim | - | |
| 2005 Federal Tax Form 8379 - Injured Spouse Claim | - |


