WV/8379: Injured Spouse Allocation (Revision 2011-12)
West Virginia · WV Tax Division · Used for tax years 2026
West Virginia Form WV/8379, Injured Spouse Allocation, allocates income, exemptions, tax payments, credits, and use tax between spouses on a joint return. The State Tax Department uses it to compute the portion of a captured joint refund due to the injured spouse.
Who files this form
Complete WV/8379 to receive the portion of a captured West Virginia state tax refund due to you as an injured spouse.
To qualify, you must have had income reported on a joint West Virginia tax return, and all or part of your joint overpayment must have been captured to pay past-due child support or tax obligations owed by the other spouse.
What you'll need
- Attach copies of all withholding tax statements.
- Use the information reported on your joint West Virginia return to complete the allocation, including income, additions, subtractions, exemptions, withholding, estimated payments, credits, and use tax.
- If you filed a nonresident or part-year return, use the total West Virginia income from Schedule A for line 9.
- Provide the taxable year, name information as shown on the joint return, both spouses’ Social Security numbers, and the injured spouse’s mailing address.
Common mistakes
- Do not include subtractions that were not included on your joint return. Include any Low-income Earned Exclusion claimed on that return on line 3.
- Do not split an exemption. On line 4, show only the exemptions each spouse could claim if filing separate West Virginia returns.
- Assign earned income and withholding from wages, salaries, or pensions to the spouse who received the income.
- Include the gross amount of unemployment compensation received in the line 1 computation.
- Do not forget to attach copies of all withholding tax statements.
- If your mailing address has changed since you filed your return, check the address-change box and enter the correct address. If your refund was sent to Human Services, also notify your local child support enforcement office of your new address.
- Complete line 9 only if you filed a nonresident or part-year return.
Questions people ask
Who calculates the injured spouse’s refund?
The West Virginia State Tax Department will compute the refund due to the injured spouse after receiving the completed form.
How do we divide income on line 1?
Each spouse must claim the income they earned. Joint income, such as interest or income from sales of jointly owned assets, may be allocated as you desire. Include the gross amount of unemployment compensation received in the computation.
How do we allocate estimated tax payments?
Estimated payments made by one spouse must be claimed by that spouse. The form states that joint estimated payments will be allocated.
Which spouse claims tax credits on line 7?
If one spouse earned the income that qualified them for a credit, that spouse must claim the credit. The listed credits include the Family Tax Credit, Senior Citizen Tax Credit, Other Business Tax Credits, and Credit for Income Tax Paid to Another State.
What goes on line 9?
Line 9 applies only if you filed a nonresident or part-year return. Allocate your total West Virginia income from Schedule A to the spouse who earned it.