CT-8379: Nonobligated Spouse Claim (2024)
Connecticut · Connecticut DRS · Used for tax years 2024
Form CT-8379, Nonobligated Spouse Claim, requests your share of a joint Connecticut income tax refund when the refund is subject to being applied against your spouse’s debts. It reports income, tax payments, credits, and allocations between spouses so the Department of Revenue Se
Who files this form
You may file Form CT-8379 to request your share of a joint Connecticut income tax refund rather than have it used to pay your spouse’s debt. This is a claim form, not a requirement for every married filer.
For tax year 2024, you must meet all of these conditions:
- You filed a joint Connecticut income tax return reporting an overpayment that was, or is expected to be, applied to your spouse’s past-due child support, debt to a Connecticut state agency, or tax debt owed to another state or the IRS.
- You received income reported on the joint return.
- You made Connecticut income tax payments reported on the joint return, qualify for the Connecticut earned income tax credit, or have a pass-through entity tax credit.
Important: The form specifically says not to use CT-8379 to claim a Connecticut refund already applied to your spouse’s federal income tax liability. For that situation, contact the IRS using the telephone number on your Notice of Refund Offset.
What you'll need
- Your joint Connecticut income tax return: Form CT-1040, CT-1040NR/PY, or CT-1040X. You will use its taxpayer information and amounts to complete the claim.
- Copies of all Forms W-2 and 1099 and Schedules CT K-1. Attach these to support income, withholding, and any pass-through entity tax credit claimed.
- Information about each spouse’s income, withholding, and pass-through entity tax credit, plus separate and joint estimated tax payments or payments made with an extension request.
- A copy of signed Form LGL-001, Power of Attorney, if someone signs on behalf of the nonobligated spouse.
How to file
Complete the 2024 Form CT-8379. Enter taxpayer information exactly as it appears on your joint Connecticut return, keeping the same name and Social Security number order. Enter the joint amounts and allocate income, withholding, and credits as directed. Nonresidents and part-year residents must also complete the Connecticut-sourced income chart.
The nonobligated spouse must sign the form, unless someone with a signed Form LGL-001 signs on their behalf. Attach all required supporting forms.
Filing with your return
File CT-8379 with Form CT-1040, CT-1040NR/PY, or CT-1040X:
- Electronic filing: Select the CT-8379 indicator on your Connecticut return, complete CT-8379, and upload it as an attachment.
- Paper filing: Complete the form in blue or black ink. Check the CT-8379 box on the front of your return and place CT-8379 on top of the completed return.
If you already filed your 2024 return and your refund was offset
Do not file Form CT-1040X for this claim. Mail Form CT-8379 separately, with the required attachments, to:
Department of Revenue Services
PO Box 5035
Hartford CT 06102-5035
Keep a copy for your records.
Common mistakes
- Using the wrong year’s form. Each form is year-specific. Submit the correct year’s form to avoid processing delays.
- Leaving out attachments. Attach all Forms W-2 and 1099 and Schedules CT K-1.
- Missing the return indicator. Electronic filers must select the CT-8379 indicator. Paper filers must check the box and put CT-8379 on top of the return.
- Filing an amended return after an offset. If you already filed your 2024 return and your refund was offset, the instructions say to mail CT-8379 separately, not file CT-1040X.
- Using CT-8379 for relief from joint Connecticut tax liability. For a liability you believe only your spouse or former spouse should pay, see Form CT-8857 instead.
Questions people ask
Who calculates my refund share?
DRS calculates the nonobligated spouse’s refund. Your share cannot exceed the joint Connecticut tax overpayment.
Can I qualify without making Connecticut income tax payments?
The payment requirement can also be met if you qualify for the Connecticut earned income tax credit or have a pass-through entity tax credit. You must still meet the other requirements, including receiving income reported on the joint return.
Can someone else sign for me?
Yes. Someone with a signed Form LGL-001, Power of Attorney, may sign on your behalf. Attach a copy of that form.
Does a paid preparer need to sign?
Yes. Anyone paid to prepare your return must sign and date it and enter their PTIN and their firm’s FEIN in the spaces provided.