CT-8379: Nonobligated Spouse Claim (2025)
Connecticut · Connecticut DRS · Used for tax years 2025
Form CT-8379, Nonobligated Spouse Claim, requests your share of a joint Connecticut income tax refund when it is applied or expected to be applied to your spouse’s debts. It reports joint tax amounts and allocates income, withholding, certain payments, and credits so the Departme
Who files this form
You may use Form CT-8379 to request your share of a joint 2025 Connecticut income tax refund if you meet all of these requirements:
- You filed a joint Connecticut income tax return showing 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 limits: Do not use this form to claim a refund share that has already been applied against your spouse’s federal income tax liability. For IRS offsets, contact the IRS at the telephone number on your Notice of Refund Offset.
Do not use this form to request relief from a joint Connecticut income tax liability you believe only your spouse or former spouse should pay. See Form CT-8857 for that request.
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 reported 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.
- A copy of signed Form LGL-001, Power of Attorney, if someone signs on behalf of the nonobligated spouse.
How to file
File Form CT-8379 with Form CT-1040, CT-1040NR/PY, or CT-1040X, except when you already filed your 2025 return and the refund was offset, as explained below.
Complete the form
- Enter taxpayer information exactly as it appears on your joint return. Keep the same order of names and Social Security numbers.
- Enter the joint amounts and allocate income, withholding, payments, and credits as directed on the form. Nonresidents and part-year residents must also complete the Connecticut-sourced income chart.
- Attach all Forms W-2 and 1099 and Schedules CT K-1.
- Have the nonobligated spouse sign the form. A paid preparer must also sign and date it and enter the required PTIN and firm FEIN.
Electronic filing: Select the Form CT-8379 indicator on your Connecticut income tax return. Complete Form CT-8379 and upload it as an attachment.
Paper filing: Complete the form in blue or black ink. Check the Form CT-8379 box on the front of your Connecticut income tax return and place the claim form on top of the completed return.
If you already filed your 2025 return and your refund was offset: Do not file Form CT-1040X. Mail Form CT-8379 separately 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 paper-filing steps. Use blue or black ink, check the CT-8379 box on the front of your return, and place the form on top of the return.
- Filing an amended return just because the refund was offset. If you already filed your 2025 return and your refund was offset, mail CT-8379 separately instead of filing CT-1040X.
- Using CT-8379 for the wrong kind of relief. It is not for relief from joint Connecticut income tax liability or for claiming a refund share already applied against your spouse’s federal income tax liability.
Questions people ask
Who calculates my refund share?
DRS calculates the nonobligated spouse’s refund. Your share cannot exceed the joint overpayment.
Can I qualify without having made 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 nonobligated spouse requirements.
How do we split the income on the form?
Allocate income according to which spouse earned it. The two individual amounts must add up to the joint income amount. Nonresidents and part-year residents must also allocate Connecticut-sourced income in the chart provided.
Can someone else sign for me?
Anyone with a signed Form LGL-001, Power of Attorney, may sign on behalf of the nonobligated spouse. Attach a copy of LGL-001.