Where to Mail Injured Spouse Form for Accurate Processing

Filing an Injured Spouse Allocation (Form 8379) ensures that one spouse’s portion of a tax refund is protected if the other has past-due debts like unpaid child support or federal student loans. Mailing the form to the correct IRS address is crucial to avoid delays.

Since addresses vary based on whether the form is filed with or without a joint return, verifying the latest information before submitting can prevent issues. The IRS periodically updates its mailing locations, so checking for changes is essential.

Where to Send the Form with a Joint Return

When submitting Form 8379 with a joint tax return, the mailing address depends on where the return is filed. The IRS processes paper returns at different locations based on the taxpayer’s state of residence. The form should be included in the same envelope as the joint return and sent to the appropriate processing center.

For electronic filers, Form 8379 can be submitted with the e-filed return, eliminating the need for separate mailing. If the return was already filed electronically without the form, it must be sent separately to a different IRS address designated for stand-alone submissions.

Where to Send the Form Without a Joint Return

If submitting Form 8379 separately, the mailing address depends on how the original return was filed. The IRS processes stand-alone forms differently, and each center handles cases based on the taxpayer’s residence. Sending it to the wrong location can cause delays.

The IRS provides updated addresses for stand-alone Form 8379 submissions on its website. Processing times for separately filed forms are typically around 14 weeks, compared to 11 weeks for those submitted with an original return. Incomplete forms or errors, such as missing Social Security numbers or incorrect refund allocations, can lead to additional IRS correspondence and further delays.

Confirming Address Changes

IRS mailing addresses can change due to office relocations, processing center restructuring, or workload adjustments. Using an outdated address may result in returned mail or delays. Misdirected forms containing sensitive financial information could also pose security risks.

The best way to confirm the correct mailing address is by checking the IRS website’s “Where to File” section, which is regularly updated. Taxpayers can also call the IRS, though wait times may be long, especially during peak tax season. Tax professionals and preparers often receive IRS bulletins with address updates, making them another reliable source for verification.