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Cambridge Massachusetts online Form Instructions 8379: What You Should Know
Form 8379 is considered a non-tax payment to your ex-spouse if the other partner is disabled, blind or elderly, and you have no other income. If the other partner is also disabled, blind or elderly, you file their own return (with Form 8379) and the other partner is supposed to file his/her own return. If the other partner is a non-tax paying spouse, and you are disabled, blind or elderly, you file a joint return, and it is you who has to file Form 8379. You do not file a joint return if the other partner is a non-tax paying spouse. If a non-tax paying spouse (the injured spouse) files his/her own return, and you do not file one or do not claim the full amount of your overpayment you must pay the IRS back. If the other partner does not file a joint return, the entire amount must be paid back to the IRS.
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