PA-8379 - Injured Spouse Claim and Allocation

Information About the Joint Tax Return for Which This Claim Is Filed
PA 8379
Are You an Injured Spouse?
You are an injured spouse if you file a joint return showing an overpayment of tax and all or part of the
overpayment attributable to tax payments that you made was, or is expected, to be applied (offset) against your
spouse’s past-due Pennsylvania Personal Income Tax or child/spousal support liability(ies). Complete Form PA
8379, if all three of the following apply and you want your share of the overpayment shown on the joint return
refunded to you.
1. You are not liable for the past-due
2. You reported income such as wages, taxable interest, etc. on the joint return; and
3. You made and reported payments such as Pennsylvania income tax withheld from your wages or
estimated tax payments, OR you claimed the TAX BACK/Tax Forgiveness credit on the joint return.
Do not use this form if you are requesting relief from liability for tax that you believe should be paid only by
your spouse (or former spouse). Instead, file Form PA 8857, Request for Relief from Joint Liability.
How Do You File Form PA 8379?
Mail Form PA 8379 by itself to the Department’s Taxpayers’ Rights Advocate’s Office, Lobby, Strawberry Square,
Harrisburg, PA 17128. Be sure to include copies of all W-2 forms of both spouses and any Forms 1099-R
showing income tax withheld. The processing of your claim may be delayed if you do not include these copies.
Please allow at least 8 weeks for the Department to process your claim.
INJURED SPOUSE CLAIM AND ALLOCATION
Part I
If you are filing Form PA 8379 with your tax return, skip to Line 5.
2 Enter the tax year for which you are filing this claim (for example, 1999)
3
Current home address City State ZIP code
4 Is the address on your joint return different from the address shown above? . . . .
5 Check this box only if you are divorced or separated from the spouse with whom
you filed the joint return and you want your refund issued in your name only . . . .
First name, initial, and last name shown first on the return
First name, initial, and last name shown second on the return
Social Security Number shown first
Social Security Number shown second
If injured Spouse,
check here
If injured Spouse,
check here
Yes
No
Go to Part II on the reverse side.
1 Enter the following information exactly as it is shown on the tax return for which you are
filing this claim. The spouse’s name and Social Security Number shown first on that tax return
must also be shown first below.
Form PA 8379 (10-10)
PA Department of Revenue
(10-09)
Page 1/2
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