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Form 8379. Injured Spouse Allocation. Filed by the non-obligated spouse on a joint tax return. Filed only if the taxpayer owes a. 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. (Rev. November 2021). Department of the Treasury. Internal Revenue Service. Injured Spouse Allocation. ? Go to irs.gov/Form8379 for 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 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. Information about Form 8379 and its separate instructions is at irs.gov/form8379. 1 Enter the tax year for which you are filing this form. ?. 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.