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NY Form Instructions 8379: What You Should Know
How to file Form 8379 — IRS It is the injured spouses' responsibility to claim either a refund of any past-due refund or claim any overpayment of the injured spouse's tax liability. Form 8379 can be filed with Form 8871, Claim of Tax Credit. The damaged wife should file the form if the amount of her joint overpayment is less than 5,000. The damaged husband should file the form if the overpayment is more than 15,000. To claim the joint overpayment, which can be deducted for tax purposes, see Topic #1061. Do not fill out the form until you know if a refund of the overpayment is expected. After claiming the overpayment from tax credits (if the overpayment is to be claimed for the same tax year), taxpayers have until 5 years after the due date of the return to claim a refund. In that case, they should file Form 8859 (or 8859-EZ) to claim a refund of the overpayment. What is the best way to claim a refund for the past-due amount? If the overpayment is at least 5,000, claim the refund through Form 8814. If the overpayment is over ‐ 15,000, claim the refund through Form 8857. If the overpayment is over 18,000, claim the refund through Form 8859-EZ. See Topic number 463, The Overpayment Method to Claim a Claim for Refund. Alternatively, a claim may be made through Schedule D (Other Taxes). For more information on Schedule D (Other Taxes), go to IRS.gov. How do you claim a tax refund? If you have questions about how to claim your tax refund, see Publication 519, Refunds. To claim the refund on line 27 of the Form 8379 — Injured Spouse Allocation — or Form 5849-EZ, use the Instructions section or the Instructions for Form 8379 or Form 5849-EZ at IRS.gov. For more information, see Claiming Your Refund.
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