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Form 8379. (Rev. November 2016). Department of the Treasury. Internal Revenue Service. Injured Spouse Allocation. ? Information about Form 8379 and its The Interal Revenue Service ( IRS ) Form 8379, the Injured Spouse Allocation, is filed by one spouse (the injured spouse) on a jointly filed tax return when Form 8379 is filed by one spouse (the injured spouse) on a jointly filed tax return when the joint overpayment was (or is expected to be) applied (offset) to a. Form 8379. (Rev. November 2021). Department of the Treasury. Internal Revenue Service. Injured Spouse Allocation. ? Go to irs.gov/Form8379 for Form 8379. Injured Spouse Allocation. Filed by the non-obligated spouse on a joint tax return. Filed only if the taxpayer owes a. You may file this form if: •. The filing status claimed on your 2020 Connecticut income tax return is married filing jointly;.DC-8379 Injured Spouse Allocation. Part I Should You File This Form? You must complete this part. 1 Enter the tax year for which you are filing this form.