This article will help you generate Form 8379, Injured Spouse Allocation, in the Individual module of Lacerte.
To generate Form 8379 in the program:
- Go to Screen 71, Injured Spouse Allocation (8379).
- You must make entries in all of the following fields to generate the form.
- 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.
- Mark the checkbox labeled IRS did or will use joint refund to pay past due debts (required).
- 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)"
- Mark the checkbox labeled Taxpayer not legally obligated to pay past due debt of spouse (required).
Additional important information:
- When any of these required fields are missing, critical diagnostics will generate, 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: If the checkbox marriage recognized under the laws of the community property state is checked, these aren't completed.
- Part 1 Lines 7-9: If line 6 is checked yes, these aren't completed.