What Is an Injured Spouse Form?

An injured spouse form is a tax form that can be filed by a taxpayer to seek relief from the capture of a federal income tax refund, according to the Internal Revenue Service. Form number 8379 is also known as Injured Spouse Allocation, and it can be filed electronically.

This form is generally filed when the taxpayer's spouse owes back taxes that would otherwise be offset to satisfy a debt to the federal or state government or to pay back student loans or child support, according to the IRS.

A taxpayer filing as an injured spouse should not have legal obligations to repay the amount being offset. Form 8379 should not be confused with Form 8857, which is a Request for Innocent Spouse Relief.