Changes to Instructions for Form 8379 - Injured Spouse Allocation for Tax Year 2026

There are two updates to the Instructions for Form 8379 (Rev. November 2024), Injured Spouse Allocation. Filers should rely upon these updates for the changes described below, which will be incorporated into the next revision of the instructions, as applicable. The November 2024 revision will not be revised and republished for these updates.

1. On page 4, under Line 17, the line references to Form 1040 or 1040-SR should read “lines 28 through 30, and Part II of Schedule 3 (Form 1040).” We added the reference to line 30.
2. Form 8379 may be filed electronically by attaching it to Form 1040-X even if filers are not amending their tax return.