live in. . .
|THEN use. . .|
|Arizona or Wisconsin||Rev. Rul. 2004-71
|California, Idaho, or Louisiana||Rev. Rul. 2004-72
|New Mexico, Nevada, or Washington||Rev. Rul. 2004-73
|Texas||Rev. Rul. 2004-74
Making work pay credit (2009 and 2010),
Government retiree credit (2009),
American opportunity credit (2009–2017),
First-time homebuyer credit from Form 5405 (2008–2011),
Credit for federal tax paid on fuels,
Adoption credit (2010 and 2011),
Refundable prior year minimum tax,
Health coverage tax credit (2013 and earlier years), and
Premium tax credit (2014 and later years).
To properly determine the amount of tax owed and overpayment due to each spouse, an allocation must be made as if each spouse filed a separate tax return instead of a joint tax return. So, each spouse must allocate his or her separate wages, self-employment income and expenses (and self-employment tax), and credits such as education credits, to the spouse who would have shown the item(s) on his or her separate return.
Other items that may not clearly belong to either spouse (for example, a penalty on early withdrawal of savings from a joint bank account) would be equally divided.
If you live in a community property state, follow the instructions below to allocate your income, expenses, and credits. The IRS will apply your state's community property laws based on your allocation if you checked the “Yes” box on line 5b.
The IRS will figure the amount of any refund due the injured spouse.
If a deduction or credit would not be allowed if you had filed a separate return, use the deduction or credit shown on your joint return and allocate that amount between you and your spouse. An example of a deduction that is generally not allowed on a separate return is the student loan interest deduction. Examples of credits not allowed on a separate return are the child and dependent care credit and the American opportunity credit. A similar rule applies to income and deductions (such as taxable social security benefits and the IRA deduction) that are subject to special limits on a separate return. Use the income and deductions shown on your joint return and allocate them between you and your spouse.
2010—$11,400; 2011—$11,600; 2012—$11,900; 2013—$12,200; 2014—$12,400; 2015—$12,600.
If someone could claim you or your spouse as a dependent, your basic standard deduction is the amount on line 4 (for 2010) or line 3a (for 2011, 2012, 2013, and 2014) of the standard deduction worksheet, found in the Form 1040 or Form 1040A instructions. Then use the following worksheet to allocate the additional standard deduction (the difference between the total standard deduction and the basic standard deduction).
|1.||Enter here the total number of boxes checked for age or blindness for yourself at the top of page 2 of Form 1040 or 1040A|
|2.||Enter the additional standard deduction for the year as shown below|
|3.||Multiply line 2 by line 1. Include this amount on line 15, column (b)|
|4.||Enter here the total number of boxes checked for age or blindness for your spouse at the top of page 2 of Form 1040 or 1040A|
|5.||Multiply line 4 by line 2. Include this amount on line 15, column (c)|
separate tax liability
Both separate tax liabilities
|Where Do I Find The Information To Complete Part III?|
|Line on Form 8379||Where To Find the Information on Your Tax Return|
|13a. Income reported
on Form W-2
|This is the income shown on Form W-2 that you reported on line 7 of Form 1040 or 1040A or on line 1 of Form 1040EZ.|
|13b. All other income||This is the income you reported in the “Income” section of your tax return (other than the income you entered on line 13a above).|
|14. Adjustments to income||On Forms 1040 and 1040A, these are the amounts you entered on page 1 in the “Adjusted Gross Income” section. There are no adjustments to income on Form 1040EZ.|
|15. Standard deduction or itemized deductions||On Form 1040, this is the amount you entered on line 40.
On Form 1040A, this is the amount you entered on line 24.
On Form 1040EZ, this is the amount you entered on line E of the worksheet on page 2. If you did not fill out the worksheet, the standard deduction is shown under the worksheet.
|16. Number of exemptions||On Form 1040 or 1040A, this is the number you entered in box 6d.
On Form 1040EZ, this is the number of unchecked boxes on line 5.
|17. Credits||On Form 1040, these are the tax credits (except the earned income credit) in the “Tax and Credits” and “Payments” sections on page 2.
On Form 1040A, these are the tax credits (except the earned income credit) in the “Tax, credits, and payments” section on page 2.
Do not enter the earned income credit from Form 1040EZ on this line.
|18. Other taxes||On Form 1040, these are the excess advance premium tax credit repayment you entered on line 46 and the taxes in the “Other
Taxes” section on page 2.
On Form 1040A, these are the excess advance premium tax credit repayment you entered on line 29 and the individual responsibility payment for health care you entered on line 38.
On Form 1040EZ, this is the individual responsibility payment for health care you entered on line 11.
|19. Federal income tax withheld||This is the amount you entered on the “Federal income tax withheld” line (on page 2 of Forms 1040 and 1040A; on page 1 of Form 1040EZ). Also include any excess social security and tier 1 RRTA tax withheld.|
|20. Payments||These are on the lines of your return where you entered estimated tax payments, the amount applied from your previous year's tax return, and amounts you paid with an extension to file (Form 2350 or Form 4868).|
Mistakes may delay your refund or result in notices being sent to you.
If you file Form 8379 separately, do not include a copy of your joint tax return. This will prevent delays in processing your allocation. Make sure to enclose copies of all Forms W-2 and W-2G for both spouses, and any Forms 1099 showing income tax withheld.
If you file Form 8379 with your joint tax return or amended joint tax return, enter “Injured Spouse” in the upper left corner of page 1 of your joint return.
Any dependency exemptions must be entered in whole numbers. Do not use fractions.
Items of income, expenses, credits and deductions must be allocated to the spouse who would have entered the item on his or her separate return.
Make sure the debt is subject to offset (for example, a legally enforceable past-due federal tax, state income tax, child or spousal support, state unemployment compensation debts, or other federal nontax debt, such as a student loan).
|More Online Instructions|