Injured Spouse Allocation

​​​​A person may be an injured spouse if he/she files a joint tax return and all or part of their portion of any overpayment was, or is expected to be, applied to their spouse's legally enforceable past-due debts, such as for past-due state or federal income tax, child support, or other obligations.

For federal tax purposes, an injured spouse must complete Form 8379. This form provides information on the allocation of income between the injured spouse and the other spouse.

The injured spouse provisions also apply for Wisconsin. An injured spouse should complete the federal Form 8379 and submit it to the Department of Revenue. This will enable the department to determine the amount of tax owed and overpayment due to each spouse.

Form 8379 may be enclosed with the Wisconsin income tax return when filed. If this is the case, the code numbers “05” should be entered in the Special Conditions box in the heading area of the tax return, Form 1, 1A, WI-Z, or 1NPR.

January 8, 2008