Form 8379 in 2025: Guide to Injured Spouse Allocation

Tax time can be stressful, but for couples filing jointly, it can get especially complicated if one partner’s debts endanger a hard-earned refund. That’s where Form 8379, the Injured Spouse Allocation, comes in—a critical tool that ensures you receive your fair share of any tax refund, even if your spouse owes government debts. With several changes to tax procedures in 2025, understanding when and how to use Form 8379 is more important than ever.

What Is Form 8379 and Who Needs It?

Form 8379 is designed for joint filers where one spouse (the “injured spouse”) is at risk of losing their portion of a tax refund due to the other spouse’s debts—like overdue Centrelink repayments, child support, or ATO liabilities. If you filed jointly and your refund was (or is about to be) seized for your partner’s obligations, lodging this form with the Australian Taxation Office (ATO) can help allocate your rightful share back to you.

• Example: Sarah and Ben file jointly. Ben owes a Centrelink overpayment from years ago. The entire refund is withheld. By filing Form 8379, Sarah can claim her portion of the refund back.

2025 Updates: What’s Changed for Injured Spouse Claims?

2025 has brought in new rules to streamline injured spouse claims, including:

• Digital Lodgment: The ATO now accepts Form 8379 through its online portal, speeding up the process for most taxpayers.

• Faster Processing Times: Thanks to system upgrades, injured spouse allocations are typically processed within 8 weeks, down from up to 12 weeks in prior years.

• Expanded Debt Categories: In 2025, the list of government debts that can trigger refund offsets has expanded. This means more couples may find themselves needing Form 8379.

It’s important to note that Form 8379 does not apply if both partners are responsible for the debt, or if the refund is seized for private (non-government) debts.

How to File Form 8379 Correctly

Here’s a practical step-by-step process for 2025:

• Check Eligibility: Make sure only your spouse is responsible for the debt, and you’ve filed a joint tax return.

• Gather Documents: Collect your notice of assessment, evidence of income and withholdings, and any offset notifications from the ATO.

• Complete the Form: Fill out Form 8379 online via the ATO portal, or download and mail a paper copy if needed.

• Submit Promptly: The earlier you file, the sooner the ATO can process your allocation. In 2025, online submissions are prioritized.

Expect to receive your portion of the refund (if eligible) within 6–8 weeks of submission. If you filed a paper return, it may take a bit longer.

Common Mistakes and Tips for a Smooth Claim

• Don’t Delay: File Form 8379 as soon as you notice your refund has been offset or at the time of your joint return.

• Double-Check Information: Inaccuracies can cause significant delays. Make sure all figures and names match your tax return exactly.

• Keep Records: Retain copies of all forms, notices, and correspondence with the ATO for your records.

• Monitor Your ATO Online Account: Status updates and correspondence will appear here first.

Real-World Example: When Form 8379 Made the Difference

Take the case of Priya, whose husband’s past tax debt nearly cost her a $2,100 refund in 2024. After lodging Form 8379, Priya received $1,300 back—her portion based on her own income and tax withheld. With ATO’s 2025 improvements, similar claims are now resolved even faster.