Connecticut Form CT-8379 is the Nonobligated Spouse Claim form issued by the Connecticut Department of Revenue Services (DRS). Married couples and civil union partners who file joint state income tax returns use this form when one spouse's debt threatens to offset the couple's combined tax refund. The nonobligated spouse is the partner who does not owe the debt in question. By filing Form CT-8379, that spouse asserts the right to receive their proportional share of any refund, separate from amounts applied to the other spouse's liabilities.
You need to file this form if all of the following apply:
Typical debts that can trigger an offset include unpaid child support, overdue student loans, and obligations owed to Connecticut state agencies. If you are uncertain whether your refund is at risk, contact the DRS before filing your return.
To be eligible to file Form CT-8379, you must be identified as the nonobligated spouse on a filed joint return. You cannot file this form if you filed a separate Connecticut income tax return. The form is specifically available to taxpayers whose refunds are subject to offset under Connecticut state law, not simply because a spouse has general financial difficulties. The DRS will calculate your eligible portion of the joint refund based on the information you provide.
Complete Form CT-8379 with the following data for both spouses:
The DRS uses these figures to allocate the refund proportionally. Accurate reporting is essential, since the form includes a signed declaration that all information is truthful. Filing false information carries legal penalties under Connecticut tax law terms.
Attach Form CT-8379 to your completed Connecticut income tax return before submitting it to the DRS. If you have already filed your return and a refund offset is pending but has not yet been applied, you may submit the form separately by mailing it to the DRS. Include copies of any supporting documents that demonstrate your separate income and withholding amounts. Keep a copy of the completed form for your records.
Connecticut Form CT-8379 parallels IRS Form 8379 (Injured Spouse Allocation), the federal version used to protect a portion of a federal tax refund. If both your federal and Connecticut refunds are at risk of offset, you may need to file both forms. The Connecticut form is submitted to the DRS while the federal form is filed with the IRS. Each form is processed independently by the respective tax agency.
When should I file? File the form together with your joint Connecticut return. If you filed your return before realizing the offset risk, you can still submit the form separately.
What happens after I submit the form? The DRS will review your claim, calculate the nonobligated spouse's share of the refund, and issue that amount separately from any debt offset applied to your spouse's portion.
Can I file CT-8379 if I already received a partial refund? If the DRS has already applied part of your refund to an offset, contact them directly to determine whether a retroactive claim is possible.
What if my refund is fully offset? If the entire refund was applied to your spouse's debt before you filed this form, contact the DRS to discuss your options for reclaiming your eligible share.
For other Connecticut state forms, visit our Connecticut Form 7B page. For related income tax filings, browse our collection of income tax return forms.
| Question | Answer |
|---|---|
| Form Name | Connecticut Form CT-8379 (Nonobligated Spouse Claim) |
| Form Length | 2 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 30 sec |
| Other names | CT-8379, Nonobligated Spouse Claim, Connecticut Injured Spouse Form |