The WV 8379 form is a crucial document designed for individuals who have filed a joint tax return in West Virginia and are seeking a portion of their state tax refund that may have been captured due to their spouse's financial obligations. This form allows the injured spouse to claim their rightful share of the refund, ensuring that their income is appropriately allocated. If you believe you qualify as an injured spouse, take the first step towards reclaiming your funds by filling out the form below.
For couples filing taxes together in West Virginia, the WV 8379 form serves as a crucial tool for ensuring that each spouse receives their fair share of any tax refund, especially in situations where one spouse may have outstanding debts, such as child support obligations. This form is specifically designed for what is known as an "injured spouse," a term that refers to a partner who has reported income on a joint tax return but whose share of a tax refund has been withheld to cover the other spouse's debts. By completing the WV 8379, the injured spouse can delineate their income and tax contributions, allowing the West Virginia State Tax Department to accurately compute the portion of the refund that rightfully belongs to them. The form requires detailed information, including Social Security numbers, income allocations, tax withholdings, and credits claimed. Each line on the form guides users through the process of reporting income and tax details, ensuring that everything from unemployment compensation to estimated tax payments is accounted for correctly. Understanding how to properly fill out this form can significantly impact the financial well-being of the injured spouse, making it an essential document for those navigating the complexities of joint tax filings and debt obligations.
WV/8379
West Virginia State Tax Department
INJURED SPOUSE ALLOCATION
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 Low-income Earned Exclusion claimed on your return on this line.
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 Non-Resident/Part-Year Tax Return. Allocate your total WV income from Schedule
A to the taxpayer that earned the income.
ALLOCATION OF JOINT INCOME BASED ON MARRIED TAXPAYERS SEPARATE DATA
Items Necessary for Allocation
Joint Income
Injured Spouse
Other Spouse
1.
Federal Adjusted Gross Income
2. Additions to Income
3.
Subtractions from Income
4.
Exemptions
5.
West Virginia Tax Withheld
6.
Estimated Tax Payments
7.
Credits Against Tax
8.
West Virginia Use Tax
9. Total West Virginia Income (non-
resident/part year resident only)
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