Form 8379 - Injured Spouse Claim and Allocation
Are You an Injured Spouse?
You are an injured spouse if you file a joint return and all or part of your share of the overpayment was, or is expected to be, applied (offset) against your spouse’s past-due Federal tax, child or spousal support, Federal nontax debt (such as a student loan) or state income tax. Complete Form 8379 if all three of the following apply and you want your share of the overpayment shown on the joint return refunded to you.
1. You are not required to pay the past-due amount.
2. You reported income such as wages, taxable interest, etc. on the joint return.
3. 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.
Do not use this form if you are requesting relief from liability for tax that you believe should be paid only by your spouse (or former spouse).
Instead, file Form 8857, Request for Innocent Spouse Relief.