The Injured Spouse Tax Form 8379 needs to be filed by the injured spouse to get back the portion of the refund that should have been theirs, but went to pay for the spouse?s past due bills. You should file the minute you find out that your return is going to be offset for a spouses? past due obligations. This form must file each year to continue avoiding the same offset from reoccurring.
There are legally forcible debts that can qualify for this type of expense and they are child support, spousal support, state income tax, past due taxes, and student loads. The injured spouse is not required to pay this amount. Therefore, her or she should file the 8379 so that they will not be responsible with their half of the tax return. There are always exceptions so do your due diligence and make sure you find out what you are or are not entitled to. Checking with the IRS and your states tax laws will make sure you do everything correctly.
The first step in filing an Injured Spouse Tax Form 8379 is making sure that you are qualified for it. If you file jointly and some or all of your refund was given to your spouse?s past due bills, then you qualify. To be considered you also need to have paid federal income tax. There are different rules for each state so it is important to understand how your state handles injured spouses.
To file the form you can file it with your regular tax return or later, after you receive notice. If you prefer to do it electronically that option is available to you. If you file the form in paper along with your tax return then you need to write Injured Spouse on the top left of your Form 1040, 1040A or 1040EZ. This way the IRS will know to process the application before an offset happens.
If you file the form alone then you must make sure both spouses social security numbers are on the form in the same order they were listed on your tax returns. The spouse that is injured has to sign the form. You can wait until after you file your regular tax return, and then the IRS will inform you of the offset. File your taxes the way you normally would and wait to hear back from the IRS.