League City Texas Form Instructions 8379 2024-2025

League City Texas Form Instructions 8379: What You Should Know

The following examples illustrate the application of Form 8379 and how a Form 8379 request can affect a refund. Example #1: Person 1 is a retired U.S. Social Security survivor (who was injured in an automobile accident) and is claiming a refund of back tax paid to his surviving spouse, Person 2, who died in the accident. Person 1's Form 8379 request relates to the refund claimed on the Form 1040, U.S. Individual Income Tax Return, and is based on income from his previous marriage. Person 1 claims that he was not married to Person 2 when any overpayment was made on account of a death, and therefore, he will be denied a credit for this tax. In addition, he may be required to attach a certification that Person 1 is a resident of California, the state where the accident occurred, and he may be assessed a tax credit for such overpayment. How much of the overpayment, if any, must be applied to Person 2's debt? It depends on the tax laws of the individual paying the overpayment, but the bottom line in this case is that a Form 8379 request can apply a portion of an overpayment to the same person receiving the overpayment. This is known as an “innocent transfer,” and it is the basis for the statement that a Form 8379 request applies an amount to the injured spouse's share of the refund. The purpose of this example is to illustrate the effect of the innocent transfer rule for a particular overpayment. Because the amount of the overpayment is not being disclosed in this example, the amount can be figured simply by adding up all the amounts of any overpayments due that were paid when the filing was not filed for an estate or a survivor. For example, in a case where Person 2 was not injured in the accident, the amount will be zero. Example #2: The same facts as Example #1 but Person 2 is injured in an automobile accident and has not filed an estate or deceased survivor return yet. Person 2 claims a Form 8379 request to exclude amounts he had in excess of his exclusion limit because of the death of Person 1 (who was not injured in the automobile accident) on the same return. The amount of the exempt amount for any deceased surviving spouse will be deducted from the amount of the overpayment due to that deceased spouse.

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