What types of income and taxes can be allocated?

Form 8379 can allocate various types of income, including wages, tips, interest, dividends, capital gains, and self-employment income. It can also allocate federal income tax withheld, estimated tax payments, and other taxes such as the Net Investment Income Tax (NIIT) and Additional Medicare Tax.

How to file Form 8379?

Form 8379 can be filed separately or attached to a joint return. If filed separately, it should not include a copy of the joint return, but rather attach copies of all relevant forms W-2, W-2G, and 1099 for both spouses. The allocation of income and taxes must be agreed upon by both spouses or allocated according to IRS formulas.

What are common mistakes to avoid when filing Form 8379?

Common mistakes include not including a copy of the joint return if filing Form 8379 separately, failing to agree on income and tax allocations, and not ensuring that the debt subject to offset is a legally enforceable federal or state tax, child support, or other nontax debt.

What is Form 8379 used for?

Form 8379, Injured Spouse Allocation, is used by married taxpayers to request that the IRS allocate refunds or overpayments of tax due to each spouse based on their income and withholding.

Is Form 8379 confidential?

Yes, tax returns and return information are generally confidential as required by section 6103 of the Internal Revenue Code. However, Form 8379 and its related information may be shared with the other spouse to ensure accurate allocations.

What happens if Form 8379 is not filed?

If Form 8379 is not filed, the IRS will apply any refund or overpayment of tax due to the joint account and allocate it based on the income and withholding of both spouses. This may result in one spouse receiving less than their fair share or even an unexpected balance due.

Form 8379

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Injured Spouse Allocation

Rev. November 2023

Form 8379 instructions for injured spouses. Part I determines if taxpayer is eligible to file. If yes, complete Part II with joint return details. Part III allocates income, adjustments, deductions, taxes, and payments between spouses. Part IV is for signature if filing alone.

Instructions

Form 8379 Instructions - Instructions for Form 8379, Injured Spouse Allocation

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FAQ

What types of income and taxes can be allocated?
Form 8379 can allocate various types of income, including wages, tips, interest, dividends, capital gains, and self-employment income. It can also allocate federal income tax withheld, estimated tax payments, and other taxes such as the Net Investment Income Tax (NIIT) and Additional Medicare Tax.
How to file Form 8379?
Form 8379 can be filed separately or attached to a joint return. If filed separately, it should not include a copy of the joint return, but rather attach copies of all relevant forms W-2, W-2G, and 1099 for both spouses. The allocation of income and taxes must be agreed upon by both spouses or allocated according to IRS formulas.
What are common mistakes to avoid when filing Form 8379?
Common mistakes include not including a copy of the joint return if filing Form 8379 separately, failing to agree on income and tax allocations, and not ensuring that the debt subject to offset is a legally enforceable federal or state tax, child support, or other nontax debt.
What is Form 8379 used for?
Form 8379, Injured Spouse Allocation, is used by married taxpayers to request that the IRS allocate refunds or overpayments of tax due to each spouse based on their income and withholding.
Is Form 8379 confidential?
Yes, tax returns and return information are generally confidential as required by section 6103 of the Internal Revenue Code. However, Form 8379 and its related information may be shared with the other spouse to ensure accurate allocations.
What happens if Form 8379 is not filed?
If Form 8379 is not filed, the IRS will apply any refund or overpayment of tax due to the joint account and allocate it based on the income and withholding of both spouses. This may result in one spouse receiving less than their fair share or even an unexpected balance due.

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Tax forms

Form 8379 is one of Tax forms that are documents used to report income, deductions, and tax liability to the relevant tax authority. These forms are an essential part of the tax filing process and are used to ensure individuals and businesses comply with tax laws and accurately calculate their tax obligations.

The specific tax forms required can vary depending on factors such as an individual's filing status, sources of income, and the country's tax laws. However, here are some common types of tax forms:

Individual Income Tax Forms: These forms, such as the 1040 series in the United States, are used by individuals to report their income, claim deductions and credits, and calculate their tax liability.

Business Tax Forms: Businesses, including sole proprietorships, partnerships, corporations, and self-employed individuals, may have to file various forms to report their income, expenses, and taxes owed. Examples include Schedule C (Profit or Loss from Business) and Form 1120 (U.S. Corporation Income Tax Return).

Employment Tax Forms: Employers are required to report employee wages and withhold and remit payroll taxes. Forms such as W-2 (Wage and Tax Statement) and 941 (Employer's Quarterly Federal Tax Return) are used for this purpose.

Investment and Retirement Account Forms: These forms are used to report investment income, capital gains, and losses, as well as contributions and distributions from retirement accounts. Examples include Form 1099-DIV (Dividends and Distributions) and Form 5498 (IRA Contribution Information).

Estate and Gift Tax Forms: When a person passes away or makes significant gifts, specific forms such as Form 706 (United States Estate (and Generation-Skipping Transfer) Tax Return) and Form 709 (United States Gift (and Generation-Skipping Transfer) Tax Return) are used to report and calculate any applicable estate or gift taxes.

It is important to note that tax laws and forms can change over time, so individuals and businesses should consult the relevant tax authority or seek professional tax advice to ensure compliance with the current requirements.

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