DC – Form 8379 – Injured Spouse Allocation

Article: 50379

General Information

The DC – Form 8379 – Injured Allocation screen is used to protect your portion of a joint overpayment when your spouse owes certain past-due debts, such as DC income tax, unemployment compensation, or child support. This form applies only to part-year or full-year residents filing jointly in DC.

On this screen, you’ll enter:

  • Whether the taxpayer or spouse is completing the form
  • Your filing status and whether past-due debt applies only to your spouse
  • Allocation details such as income, credits, and DC tax payments

This form allows you to claim your share of a joint that would otherwise be offset due to your spouse’s obligations.

Note: You must have earned income and reported payments (such as DC withholding or payments) to file Form 8379.

How to Add Form 8379

  1. Click on the State Taxes section on the left-hand side of the screen.
  2. Click the link “I’d like to see the forms I’ve filled out or search for a form.”
  3. Use the drop list to select District of Columbia.
  4. Under the Other tab, select 8379 – Injured Spouse Allocation.
  5.  Enter the applicable data in Parts I and II.
  6. Click Save.

Further Information

For more information about injured spouse claims and refund offsets in DC, refer to the official D-40 instructions:

https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2024_D-40_Booklet.pdf