When couples file their tax returns jointly, they might face challenges if one spouse incurs debt for obligations such as child support or unpaid taxes that could lead to the seizure of their tax refund by the state. The WV/8379 form plays a crucial role in such scenarios within West Virginia, offering a lifeline to the 'injured spouse.' This term refers to the partner who is not responsible for the debt leading to the tax refund's interception. The form, officially titled "Injured Spouse Allocation," provides a mechanism for allocating the tax overpayment based on each spouse's contribution to the joint tax return. It is a tool that ensures fairness by allowing the non-liable spouse to claim their share of the refund. Additionally, the form requires detailed information, such as income, adjustments to income, exemptions, credits, and specific tax withholdings or payments attributed to each spouse. The process involves delineating joint and individual contributions to the finances reported on the tax return, ensuring the injured spouse can recover a portion of the refund rightfully theirs. By attaching all necessary documentation, including withholding tax statements and indicating any changes in the mailing address or if the refund was intercepted by Human Services, the injured spouse aids the West Virginia State Tax Department in accurately computing the refund due. Each line item on the form, from actual income through credits against tax to state or municipal use tax, must be meticulously filled to reflect individual and joint incomes and liabilities, making the WV/8379 form a critical document for protecting the financial interests of an injured spouse in the face of joint tax obligations.
| Question | Answer |
|---|---|
| Form Name | Wv 8379 Form |
| Form Length | 1 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 15 sec |
| Other names | wv8379 where to send wv8379 form |
WV/8379 |
West Virginia State Tax Department |
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INJURED SPOUSE ALLOCATION |
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Rev. 12/11 |
Taxable Year: ____________________
Information as Shown on Joint Return
Name
Social Security Number of Injured Spouse
Social Security Number of Other Spouse
If your mailing address has changed since you iled your return, check the box & enter the correct address.
If your refund was sent to Human Services, please advise your local child support enforcement ofice of your new address.
Mailing Address of Injured Spouse
INSTRUCTIONS
This form must be completed to receive the portion of a captured West Virginia State tax refund due to an injured spouse. Upon receipt of this form, the West Virginia State Tax Department will compute the amount of refund due the injured spouse.
To qualify as an injured spouse, you must have had income reported on a joint West Virginia tax return and all or a portion of your joint overpayment must be captured to pay past due child support or tax obligations owed by the other spouse.
Line 1: Actual income must be claimed by the taxpayer earning the income. Joint income may be allocated as you desire. Examples of joint income: interest, sales of jointly owned assets. Include the gross amount of unemployment compensation received for use
in this computation.
Line 2: Show any additions to federal adjusted gross income reported on your West Virginia return. Additions must be allocated as explained in the instructions for line 1.
Line 3: Show any subtractions from federal adjusted gross income reported on your West Virginia return. Subtractions must also be allocated as explained in the instructions for line 1. Include any
This form is merely used as a method of computing each spouse’s percentage of the joint tax liability. Please do not include any subtractions not included on your joint return.
Line 4: Do not separate or claim part of an exemption. Show only the exemptions which could be claimed by each spouse if he or she had iled separate West Virginia tax returns.
Line 5: Actual tax withheld from wages, salaries, or pensions must be claimed by the taxpayer that received the income. Tax withheld
from joint accounts will be allocated based on the separate tax liability for each spouse. Attach a copy of all withholding tax statements to this form.
Line 6: Estimated tax payments made by one spouse must be claimed by that spouse. Joint estimated payments will be allocated.
Line 7: Credits against your tax include Family Tax Credit, Senior Citizen Tax Credit, Other Business Tax Credits, and Credit for Income Tax Paid to Another State. If one spouse earned the income which qualiied him/her to receive one of these credits, that spouse
must claim the credit on line 7.
Line 8: Enter any WV State or Municipal Use Tax reported on your return.
Line 9: This line only applies to taxpayers that iled a
A to the taxpayer that earned the income.
ALLOCATION OF JOINT INCOME BASED ON MARRIED TAXPAYERS SEPARATE DATA
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Items Necessary for Allocation |
Joint Income |
Injured Spouse |
Other Spouse |
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1. |
Federal Adjusted Gross Income |
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2. Additions to Income |
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3. |
Subtractions from Income |
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4. |
Exemptions |
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5. |
West Virginia Tax Withheld |
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6. |
Estimated Tax Payments |
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7. |
Credits Against Tax |
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8. |
West Virginia Use Tax |
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9. Total West Virginia Income (non- |
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resident/part year resident only) |
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