IRS form 8379, line 8?

Question

I am filling out a Form 8379 Injured Spouse Allocation and have a question on line 8 (adjustments to income).

Basically my wife had very little income last year so I paid her student loans and interest (the student loan interest nearly equaled her income).

The student loan interest is showing up as an adjustment on my 1040.

The tax prep software carries that over onto the 8379 and asks me to allocate it between the injured spouse (me) and the 'other' spouse (my wife).

Which column should get this adjustment - the person who OWES the student loan interest or the person who PAID the student loan interest?

Thanks,
Marc

OK, so now I have had responses for BOTH options. I do not know which to believe. Need better supporting info on answer.

Answer 1

It is her debt, it gets allocated to her

Line 8. Enter each spouse’s separate adjustments, such as
an IRA deduction. Allocate other adjustments as you
determine.


Call the IRS for clarification @ 1-800-829-1040

Answer 2

Stuart is correct, If you had other adjustments that were for you, you would list yours under your name and hers goes under her name.
If you had an IRA deduction or Tuitiion &Fees deduction that was your adjustment you would claim that as yours.

Example. if you were filing separately you would not be able to claim the student loan interest on your return as she is the one who is legally liablefor the debt

Answer 3

The person who paid the interest.