What is the primary purpose of Form 8379?

Form 8379, also known as the "Injured Spouse Allocation," serves the specific purpose of allowing one spouse to request a portion of a joint tax refund that has been applied to the other spouse’s past-due debts. This is particularly relevant in situations where one spouse may have federal or state tax obligations, unpaid child support, or other federal nontax debts, which can otherwise offset the joint tax refund.

When filing Form 8379, the injured spouse can demonstrate their eligibility for tax credits, deductions, or income that contributed to the joint refund, while ensuring they receive their rightful portion. This process is crucial for protecting the financial interests of a spouse who had no part in incurring the debt that caused the refund to be withheld.

The other options do not accurately describe the primary purpose of this form. For example, while amending a tax return is relevant to tax filings, it is addressed using a different form (Form 1040-X). Claiming earned income tax credit does not require this form but rather is claimed directly on the tax return. Filing for innocent spouse relief pertains to an entirely different situation where one spouse is seeking relief from tax liabilities due to the other spouse misreporting income or tax liabilities,