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Federal input screens

Screen 8379 - Injured Spouse Allocation (1040)

Overview

Use this screen to enter the information to complete Form 8379, Injured Spouse Allocation.
To allocate amounts between taxpayer and spouse for Form 8379, select the injured spouse in the
Injured spouse
 field then choose Utilities and then Filing Status Optimization. Next, mark the
Save off amounts for Form 8379 only
 checkbox and select the Save button. If client data changes after you use the Filing Status Optimization utility, repeat the procedure to update the amounts on Form 8379.

Form 8379 - General Information

To print filing instructions for Form 8379 when Form 8379 is not being filed with Form 1040, enter
X
 in the
Print with firm data on the form
 field. The Form 8379 must be paper filed when filed separately from Form 1040.
If you are filing Form 8379 by itself, enter
X
 in this field to include the preparer information on Form 8379, Page 2, Part IV. Otherwise, you file Form 8379 along with Form 1040.
Electronic filing notes
  • This field should be left blank for electronically filed returns.
  • When Form 8379 is filed separately from Form 1040, it must be paper filed.
Enter the injured spouse’s address if the refund should be mailed to an address different than the joint tax return.If this is a temporary address change, it may delay the refund. If this is a permanent address change, submit Form 8822, Change of Address, with Form 8379.

Form 8379 - Questions

Use this section to enter information to complete the eligibility questions in Form 8379, Part I. Depending on the answers to some of these questions, the other fields may not be available. See the Form 8379, Page 1, Part I question details for specifics on when certain questions apply.
For electronically filed returns, enter the complete state name with no abbreviations. Then, answer the following question.
Enter
1
 or
Y
 in the field if the injured spouse claimed or will claim a refundable tax credit, such as the following:
  • American Opportunity credit,
  • Health coverage tax credit,
  • Premium tax credit, or
  • Credit for federal tax paid on fuels.
If the answer to this question is no (when it is required to be answered), then Form 8379 should not be filed and will not calculate or print.

Form 8379 - Allocation Information

Enter information in this section to override (force) the calculated allocation amounts for Form 8379, Page 2, Part III. The amounts that calculate automatically are from the
Save off amounts for Form 8379 only
 option in the Utilities and then Filing Status Optimization dialog. The amount for column B calculates first and is based on a married filing separate allocation for most items. Form 8379, Page 2, compares column A data with column B to automatically calculate column C, Allocated to other spouse.
Use these fields to allocate capital losses greater than $1,500 to the taxpayer or the spouse.
By default, itemized deductions allocated to the injured spouse are based on the filing status optimization married filing separate allocations. Itemized deductions for the other spouse are the difference between the amount shown on the joint return and the amount allocated to the injured spouse.
By default, the alternative minimum tax, Form 8621 interest and taxes, Form 8960 net investment income tax and Form 8962 excess advance premium tax credit repayment are split, half to each spouse, for Form 8379, Page 2, line 18.
By default, payments allocated to the injured spouse are based on the filing status optimization married filing separate allocations. Payments for the other spouse are the difference between the amount shown on the joint return and the amount allocated to the injured spouse.
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