AL8379: Injured Spouse Allocation (Revision)
Alabama · Alabama DOR · Used for tax years 2024, 2025, 2026
Alabama Form AL8379, Injured Spouse Allocation, allocates income, adjustments, deductions, exemptions, credits, withholding, and payments between spouses on a joint tax return. It identifies the injured spouse and provides information for an injured spouse refund.
Who files this form
Complete Part I to determine whether you should file Form AL8379. Enter the tax year and answer the questions for that year.
The form directs you to continue if:
- You filed or will file a joint return.
- The Alabama Department of Revenue used or will use the joint overpayment to pay legally enforceable past-due Alabama income tax owed only by your spouse.
- You are not legally obligated to pay that debt.
- You either made and reported payments, such as Alabama income tax withholding or estimated tax payments, or had earned income, such as wages, salaries, or self-employment income.
If you do not meet these conditions, Part I directs you not to file this form.
What you'll need
Have the information from the joint tax return available, including:
- The tax year.
- Both spouses’ names and Social Security numbers, in the same order shown on the return.
- The joint-return amounts and each spouse’s allocated share of income, adjustments to income, deductions, exemptions, credits, Alabama income tax withheld, and payments.
If you want the injured spouse refund mailed to a different address, you will also need that address.
How to file
The form allows filing with your tax return or by itself.
- Complete Part I to check whether you should file.
- Complete Part II using the names and Social Security numbers exactly as shown on the joint return. Check the box identifying the injured spouse.
- Complete Part III with the joint-return amounts and the amounts allocated to each spouse.
- Complete Part IV only if you are filing Form AL8379 by itself, not with your tax return. Sign and date the form; the phone number is optional.
Keep a copy for your records. The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Skipping Part I: The form says you must complete this part.
- Ignoring a stop instruction: Do not file if Part I tells you that you are not an injured spouse.
- Changing the spouses’ order: The spouse listed first on the joint return must also be listed first on Form AL8379. Enter names and Social Security numbers exactly as shown on that return.
- Checking line 8 without meeting its conditions: Check it only if you are divorced or legally separated from the spouse on the joint return and want the refund issued in your name only.
- Completing Part IV when filing with your return: Complete this signature section only when filing Form AL8379 by itself.
- Not keeping a copy: The form reminds you to keep a copy for your records.
Questions people ask
Can I file if I did not file a joint return?
No. Part I says not to file Form AL8379 if you did not and will not file a joint return.
What if I did not make or report tax payments?
Go to line 6. If you had earned income, such as wages, salaries, or self-employment income, continue to Part II. If not, the form says not to file.
Can my refund be issued in my name only?
Line 8 lets you request this if you are divorced or legally separated from the spouse with whom you filed the joint return.
Can I have the refund mailed to a different address?
Yes. Answer “Yes” on line 9 and enter the address where you want the injured spouse refund mailed.
What if the past-due amount is for a joint state tax?
The form notes that you may qualify for innocent spouse relief for the year to which the overpayment was applied. It refers you to the instructions for more information.