If you did not electronically file Form 8379 Injured Spouse Allocation when you filed your original tax return, you need to send the form to the Internal Revenue Service Center for the area where you live. Be sure to attach a copy of all Form(s) W-2, W-2G or 1099 showing federal income tax withholding, to Form 8379. The processing of Form 8379 may be delayed if these forms are not attached, or if the form is incomplete when filed.
You may be an injured spouse if you file a joint tax return and all or part of your portion of the overpayment was, or is expected to be, applied (offset) to your spouse’s legally enforceable past-due federal tax, state income tax, child or spousal support, or a federal nontax debt, such as a student loan. Review the section of the Q&A listed above to determine if you are eligible.
Amending Your Tax Return
If you file an amended joint tax return (Form 1040X) to claim an additional refund and you do not want your portion of the overpayment to be applied (offset) against your spouse's past-due obligation(s), then you will need to complete and attach another Form 8379 to allocate the additional refund.
Time Needed to Process Form 8379
Generally, if you file Form 8379 with a joint return on paper, the time needed to process it is about 14 weeks (11 weeks if filed electronically). If you file Form 8379 by itself after a joint return has been processed, the time needed is about 8 weeks.
To complete Form 8379 in your TaxAct program:
To view/print the paper filing instructions for your return to obtain the correct address for your situation:
TaxAct Online Users: