Generating Form 8379 Injured Spouse Allocation in Lacerte

This article will help you generate Form 8379, Injured Spouse Allocation, in the Individual module of Lacerte.

To generate Form 8379 in the program:

1. Go to Screen 71, Injured Spouse Allocation (8379).
   • You must make entries in all of the following fields to generate the form.
2. Enter a 1 or 2 in Injured spouse: 1 = taxpayer, 2 = spouse (MANDATORY).
3. Enter a 1 or 2 in Filed married filing jointly: 1 = yes, 2 = no.
4. Mark the checkbox labeled IRS did or will use joint refund to pay past due debts (required).
   • Failure to check this box will generate diagnostic #12710: "Form 8379 can only be used by taxpayers who will have (or have already had) a joint refund used to offset a legally enforceable past-due debt. If applicable, an entry is required in "IRS did or will use joint refund to pay past due debts" (Screen 71, code 75)"
5. Mark the checkbox labeled Taxpayer not legally obligated to pay past due debt of spouse (required).

Additional important information:

• When any of these required fields are missing, critical diagnostics will generate, such as ref. #4283 "e-file: Form 8379: Wages allocated to the Injured Spouse and Other Spouse must equal the wages shown on the Joint Return."
• Part 1 Lines 6-8: If the checkbox marriage recognized under the laws of the community property state is checked, these aren't completed.
• Part 1 Lines 7-9: If line 6 is checked yes, these aren't completed.