When to use the relief claim?
Use the injured spouse claim if the IRS keeps a joint refund, or is about to, due to your spouse’s owing other taxes or other government debts such as child support, spouse support, student loans, etc., you can attempt to collect the portion of the spouse refund that is due.
Use form 8379 to claim spouse relief!
The purpose of claiming injured spouse relief…
Claim spouse relief to get back the part of the spouse refund that is rightfully yours because it relates to the taxes you currently paid versus what you currently owe. This is done by separating the tax attributes of you and your spouse as it relates to the year you are claiming.
How to fill out IRS spouse relief form 8379?
a) Be sure to read the instructions carefully, and look up the definition of any tax term you don’t understand.
b) Make sure you allocate the adjustments, deductions, credits, etc. properly.
c) When done, and possible, mail along with a copy of the individual income tax return it relates to.
d) One form can be used for claims pertaining to multiple years.
e) If claiming injured spouse at the time of filing, attach the form to the front of your return and write “injured spouse” on the top of your form 1040.
