Connecticut Form 8379 – Fill Out and Use This PDF

Connecticut Form CT-8379 PDF Details

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.

Who Needs Connecticut Form CT-8379?

You need to file this form if all of the following apply:

• You filed or plan to file a joint Connecticut income tax return with your spouse or civil union partner.
• Your combined refund may be reduced or eliminated due to your spouse's separate debt.
• You reported income, had taxes withheld, made estimated tax payments, or claimed credits on the joint return.
• You are not personally responsible for the debt causing the offset.

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.

Eligibility Requirements

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.

Required Information for Filing

Complete Form CT-8379 with the following data for both spouses:

• Social Security numbers for both the nonobligated spouse and the obligated spouse
• Connecticut adjusted gross income amounts reported separately for each spouse
• Total Connecticut income tax withheld from W-2 and 1099 forms for each spouse
• Separate and joint estimated Connecticut tax payments made during the year
• Any payments made with a filing extension request
• The total joint amount overpaid shown on your Connecticut income tax return

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.

How to File Form CT-8379

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.

Relationship to the Federal Form 8379

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.

Common Questions About Form CT-8379

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.