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Printable Form Instructions 8379 Sioux Falls South Dakota: What You Should Know
Form 8379 must be filed with the applicable tax year after the event of the injury. The tax year the event of injury occurs is the calendar year the injured spouse completed the form. 8379. (a) An injured spouse is entitled to a percentage allocation of any overpayment claimed for a taxable year ending during the tax year that includes the day before the due date of the return for that applicable tax year unless the injured spouse has included in gross income a specified percentage or all of the overpayment is allocated to a tax year beginning after the due date of the return for the income tax year with which the claim for overpayment is claimed. If the injured spouse includes such a percentage or all of the overpayment, no overpayment will be allocated to a subsequent tax year. For the purposes of this subsection, “overpayment” means a claim for an overpayment of income tax determined to be erroneous or not made in accordance with the information on such return. (b) For purposes of subsection (a) of this section, all of a spouse's claim for any overpayment included in gross income in a taxable year that ends on or after the date the spouse completed or amended the return for that applicable tax year and the due date of the return for the applicable tax year for which the claimed overpayment is claimed shall be allocated to a taxable year beginning with the month with the next February 1. The percentage allocation of a claim for a claim for an overpayment excluded from gross income by a spouse required to include an exclusion amount in gross income in the return for a taxable year that ends on or after the date the spouse completed or amended the return for that applicable tax year, but before the due date of the return for that applicable tax year with which the claim for overpayment is claimed, that includes the day before the due date of the return for the income tax year to which the claim for overpayment is claimed, shall be the percentage allocated to all the overpayment. Any overpayment claimed for a taxable year ending during the calendar year the spouse completed or amended the return for that applicable tax year and the due date of the return for that taxable year for which the claim for overpayment is claimed shall be allocated to the applicable taxable year beginning with the month during which the casualty, fire, flood, or other damage occurs and from January 1 through the last day of the next ensuing calendar year ending before the calendar year with which it ends.
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