M-8379: Nondebtor Spouse Claim and Allocation for Refund Due (2025)

Who files this form

You may file Form M-8379 if all of these apply:

• You filed a joint Massachusetts tax return, and an overpayment was applied against your spouse’s past-due income tax debt.
• You received income.
• You made tax payments through withholding or estimated tax payments.

You may not file this form if:

• Your joint refund has been or will be applied to past-due tax you owe jointly to Massachusetts.
• You filed jointly but made no tax payments for the tax year at issue.
• You are liable for any past-due tax payments to Massachusetts.

What you'll need

Have the joint tax return for the tax year in question available. You will need information from it to complete the form, including income, adjustments, deductions, exemptions, credits, taxes withheld and tax payments.

Include copies of all Forms W-2. The form also asks for both spouses’ names and Social Security numbers, and the address as it appeared on the joint return.

How to file

1. Read the eligibility information before completing the form. Print or type your entries.
2. Enter the tax year of the expected refund. Use the names and address exactly as they appeared on the joint return, and mark the appropriate circle to identify the nondebtor spouse.
3. Complete the allocation items using information from that return. Enter the nondebtor spouse’s amounts in column a, the other spouse’s amounts in column b, and the joint amounts in column c. Column c is the total of columns a and b.
4. If you want the refund issued only in the nondebtor spouse’s name, fill in the circle for that request.
5. Have the nondebtor spouse sign and date the form. A paid preparer must also complete the preparer signature, date and Social Security number fields, if applicable.
6. Include copies of all Forms W-2 and mail the form to:

Massachusetts Department of Revenue

PO Box 7010

Boston, MA 02204

Common mistakes

• Filing without checking eligibility. The form lists situations in which you may not file.
• Using names or an address that differ from those on the joint return for the tax year in question.
• Including the Limited Income Credit on line 5. The form says not to include it.
• Leaving out copies of Forms W-2 when reporting taxes withheld on line 6.
• Using this form to appeal a refund applied to another state agency’s debt. Those appeals must go directly to that agency. Overpayments applied to child support must be appealed to Child Support Enforcement.

Questions people ask

How will my nondebtor refund be calculated?

The Department of Revenue will calculate it based on married filing separate status.

Can I request the refund in my name only?

Yes. Fill in the circle stating that the refund is being requested in the nondebtor spouse’s name only.

Can I file if I made no tax payments for the year?

No. The form says you may not file if you filed jointly but made no tax payments for the tax year at issue.

What if the refund was applied to a debt owed to another state agency?

You must appeal directly to that state agency. If the overpayment was applied to child support, appeal to Child Support Enforcement.

Official sources

• https://www.mass.gov/lists/dor-tax-forms-and-instructions