This article will help you generate Form 8379 for an Form 1040 return.
- Go to Screen 71, Injured Spouse Allocation (8379). (Note- Entries must be made in all the following fields)
- Enter a 1 or 2 in Injured spouse: 1 = taxpayer, 2 = spouse (MANDATORY)
- Enter a 1 or 2 in Filed married filing jointly: 1 = yes, 2 = no"
- Check the box IRS did or will use joint refund to pay past due debts (required) Note: Failure to check this box will generate diagnostic #12710: Form 8379 can only be used by taxpayers who will have (or have already had) a joint refund used to offset a legally enforceable past-due debt. If applicable, an entry is required in "IRS did or will use joint refund to pay past due debts" (Screen 71, code 75)
- Check the box Taxpayer not legally obligated to pay past due debt of spouse (required)
Note: When any of these required fields are missing, critical diagnostics are generated, such as ref. #4283 "e-file: Form 8379: Wages allocated to the Injured Spouse and Other Spouse must equal the wages shown on the Joint Return."
Part 1 Lines 6-8 Note: If the checkbox marriage recognized under the laws of the community property state is checked, these are not completed.
Part 1 Lines 7-9 Note: If line 6 is checked yes, these are not completed.