Form 8379
Injured spouses may be entitled to refunds for their own share of the tax on a joint return. Form 8379, Injured Spouse Allocation, is used to request this refund. Use the November 2021 revision of Form 8379 for tax years beginning in 2021 or later, until a later revision is issued. Use prior revisions of the form and instructions for earlier tax years.
-
Filing Form 8379 separately from Form 1040: If a taxpayer has already filed a joint return, either a paper or electronic version, Form 8379 is mailed by itself to the IRS Service Center for the taxpayer’s residence at the time the return was originally filed., With the form, include copies of all W-2s and W-2Gs (for both spouses) and Forms 1099-R or other 1099 series forms that show tax withheld.
-
Filing Form 8379 with Form 1040: If a taxpayer is filing Form 8379 with his/her joint return, simply include the form with the return in the order of its sequence number. Write “Injured Spouse” in the upper left corner of the return. NOTE: A taxpayer filing Form 8379 can’t ask for a direct deposit of a refund into more than one account (Form 8888 Instructions).
California Differences
California does not have an "injured" spouse provision (Form FTB 705 instructions).