U.S. · Tax forms
Form 8379 line 20, payments.
The joint-return payments in column (a), and how the IRS splits estimated tax payments when spouses disagree.
Line 20 of the Injured Spouse Allocation is “Payments.” In column (a) include the payments shown on your joint return, reported on Form 1040 line 26 and Schedule 3 line 10. In columns (b) and (c) you can split joint estimated tax payments any way you both agree; if you cannot agree, the IRS prorates them by each spouse’s separate tax liability.
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Result
Line 20 and the lines around it
| Line | Type | What the IRS says |
|---|---|---|
| 20 column (a) | Joint return amount | Include any payments shown on your joint return. These are reported on Form 1040 or 1040-SR, line 26, and Schedule 3 (Form 1040), line 10. |
| 20 columns (b) and (c), agreed | Allocation | You can allocate joint estimated tax payments in any way you choose as long as both you and your spouse agree. |
| 20 columns (b) and (c), no agreement | Formula | Each spouse's separate tax liability divided by both separate tax liabilities, multiplied by the estimated tax payments. |
| 20 separate estimated payments | Allocation | Allocate each spouse's separate estimated tax payments to the spouse who made them. |
| 19 Federal income tax withheld | Neighbor line | Withholding goes to the spouse whose income it was withheld from, as shown on Forms W-2, W-2G, and 1099. |
| 17 Refundable credits | Neighbor line | Do not include any earned income credit; the IRS allocates it based on each spouse's income. |
| Rule for all of Part III | General rule | Allocate as if each spouse filed a separate return instead of a joint return. |
What line 20 is for
Form 8379 is filed by an injured spouse whose share of a joint refund might be taken to pay the other spouse’s past-due debt, such as child support, a student loan, or certain taxes. Part III of the form asks you to split every item on the joint return between the two spouses as if each had filed separately. Line 20, Payments, is the last row of that table. Column (a) is the total from the joint return, column (b) is the share allocated to the injured spouse, and column (c) is the share for the other spouse. The form states that column (a) must equal columns (b) plus (c).
Column (a): where the payments come from
The instructions say to include any payments shown on the joint return in column (a), and tell you where to find them: Form 1040 or 1040-SR, line 26, and Schedule 3 (Form 1040), line 10. Withholding is not part of this line, because it has its own row on line 19, and the instructions tell you not to include the earned income credit on line 17.
Columns (b) and (c): the agreement rule
Spouses can allocate joint estimated tax payments “in any way you choose as long as both you and your spouse agree.” Assigning more of the joint payments to the injured spouse increases that spouse’s share, but the other spouse has to agree.
Separate estimated tax payments are not part of the dispute. The instructions say to allocate each spouse’s separate estimated tax payments to the spouse who made them.
When you cannot agree: the formula
If the spouses cannot agree, the IRS allocates the estimated tax payments with a formula: each spouse’s separate tax liability, divided by both separate tax liabilities, multiplied by the estimated tax payments. Separate tax liability means the tax each spouse would have owed on the allocated items had they filed separate returns, which is why the rest of Part III matters.
Made-up example. The couple made $4,000 of joint estimated tax payments. The injured spouse’s separate tax liability works out to $6,000 and the other spouse’s to $4,000, so both liabilities total $10,000. The injured spouse’s share is $6,000 / $10,000 = 60%, which is $2,400 in column (b), and column (c) shows the other $1,600. The figures are invented; the IRS provides the formula but no dollar example.
Common mistakes the instructions warn about
The instructions list several errors that delay refunds. Items of income, expenses, credits and deductions must go to the spouse who would have entered them on a separate return. If you file Form 8379 with your joint return, write “Injured Spouse” in the upper left corner of page 1 of the joint return. If you file it by itself, do not include a copy of the joint return, but do enclose copies of all Forms W-2 and W-2G for both spouses and any Forms 1099 showing income tax withheld. Confirm the debt is subject to offset.
More line pages in this set
Related line page: Form 8379 Line 15.
Sources
- Instructions for Form 8379 (Rev. November 2024): the Part III line-by-line instructions on this page. Read November 2, 2026.
- Form 8379 (Rev. November 2023), Injured Spouse Allocation: the printed line wording on page 2. Read November 2, 2026.
Instructions for Form 8379, Rev. November 2024. The line labels were read from the Form 8379 (Rev. November 2023) PDF and the Instructions for Form 8379 (Rev. November 2024) that the IRS had posted on the date read. Line numbers and dollar amounts change by year, so check them against the form for your tax year. Examples marked made-up use invented figures.
Frequently asked questions
What goes in column (a) of Form 8379 line 20?
The payments shown on your joint return, which are reported on Form 1040 or 1040-SR line 26 and Schedule 3 (Form 1040) line 10.
How are joint estimated tax payments split?
In any way you choose, as long as both spouses agree. Otherwise the IRS uses each spouse's separate tax liability divided by both separate tax liabilities, multiplied by the estimated tax payments.
Where do separate estimated payments go?
Allocate each spouse's separate estimated tax payments to the spouse who made them.
Does line 20 include withholding or the earned income credit?
No. Withholding goes on line 19, and the instructions say not to include the earned income credit on line 17 because the IRS allocates it based on each spouse's income.
What must columns (b) and (c) add up to?
Column (a) must equal columns (b) plus (c) on every Part III line.
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. A CPA or an enrolled agent can confirm what a line means for your return. Everything runs in your browser; nothing you enter is sent anywhere.