Differences

• An injured spouse files Form 8379 to ask the IRS not to apply his or her part of a refund from a joint return to a past-due debt owed by the other spouse.

  • Form 8379 can be e-filed.

  • Generally, Form 8379 can be filed with the joint return, or after the return has been filed. It can be filed with Form 1040-X if the return is being amended to claim a joint refund, or if a joint return is being amended to claim an additional refund.

  • See Publication 504 for more information.

• An innocent spouse files Form 8857 to ask the IRS not to hold him or her liable for tax resulting from actions of the other spouse in a joint return.

  • Form 8857 is not transmitted with an e-filed return. It must be paper-filed separately.

  • See Publication 971 for more information.

Data Entry

8379

A taxpayer is an injured spouse if the taxpayer meets all of the following criteria:

• files a joint return

• has reported income (such as wages, interest, etc.)

• has made and reported tax payments (such as federal income tax withheld from wages or estimated tax payments), or claimed the earned income credit or other refundable credit

• is not required to pay the past-due support obligation

Form 8379 is not produced if the taxpayer on the form does not meet all the criteria. Carefully review the answers to questions 2, 3, 4, and 9 on the 8379 screen.

The software displays the detail for line 13b below Part IV per the instructions, which requires taxpayers to identify income and its allocation between spouses (for example, this section may show the allocation of interest, capital gains, taxable pensions, etc.). If it is e-filed, the information is transmitted. Otherwise, it is there for the IRS to see when the paper-return is filed.

8857

Use screen 8857 to generate Form 8857.

If Form 8857 is not generating, verify the answer to line 1 on screen 8857, which corresponds to Part I question 1 on Form 8857. A "Yes" answer is required to generate the form.