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 Wage and Tax Statement, W-2G Certain Gambling Winnings 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.
If you file an amended joint tax return (Form 1040-X Amended U.S. Individual Income Tax Return) 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.
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 eight 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:
Note. You cannot print the form until all products have been paid. Click the View/Pay your return fees link to initiate the payments.
Note. In the print dialog box that appears, you can send the output to a printer or a PDF document.
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.