About Form 8379: Injured Spouse Allocation
Updated: 2/01/2013
Article ID: IAS10647
In this context, the IRS uses the phrase injured spouse in an unusual way. In this case, it is not related to physical injuries, such as a broken arm.
You are considered an "injured spouse" if the following are true:
- You filed Married: Filing Jointly
- You are (or will be) due a refund because you made and reported tax payments or you claimed a refundable tax credit on the joint return
- Your refund was (or will be) used to pay off your spouse's past-due debts.
- You are not legally obligated to pay the past-due amount
To file an injured spouse claim, you will need to answer the appropriate questions in TurboTax, or create and fill out a Form 8379.