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Form Instructions 8379 Virginia Fairfax: What You Should Know
DC Division of Taxation. Purpose of Form 8379 | Internal Revenue Service A married individual or civil union who files a jointly filed federal tax return and is injured by the other spouse or civil union has a choice. The injured spouse/civil union may: Claim that the joint federal tax is subject to an installment payment agreement under section 873, and file a Form 8379; or file Form 8379, but, to be eligible to do so, the injured spouse must not have filed a Form 8379 Injured Spouse Allocation Purpose of Form 8379 | Internal Revenue Service This form is used to allocate the refund of any overpayment of income or social security tax attributable to the joint payment (Form 1040 or 1040A, if both spouses filed Forms 1040, 1040A, or 1040NR, respectively) of tax by both spouses or civil unions and includes the following information: Allocation Factor Amount If there was no injury from the payment out of the tax return of one spouse or civil union, this factor is 10 percent . Form 8379 — Injured Spouse Allocation Filing Form 8379, Injured Spouse Allocation, when the injured spouse or registered domestic partner is the taxpayer requires the following: Taxpayer filing Form 8379 must meet the following requirements: Married filing jointly. One of the spouses or civil unions: Must have been legally married to the other spouse (or civil union) for at least a year during year of injury. Must not have been awarded alimony in the year of injury. Only one spouse or civil union may qualify for the exception. A qualifying spouse or civil union is a spouse who filed a joint income tax return for either of the spouse's years of injury. If the injured spouse was awarded alimony in the year of injury, the qualifying spouse can avoid both the installment and the installment payment portions of Form 8379. Injured spouse receives all income, savings, and retirement income in excess of allowable limits or tax-free retirement plan contributions. Injured spouse's partner may not earn more than the spouse's partner's compensation. Injured spouse received his/her income in the years of injury.
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