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Instructions for Form 8379, Injured Spouse Allocation (PDF). Category. IRS Procedures. Sub-Category. Injured Spouse. Page Last Reviewed or Updated: 24-Aug- Information about Form 8379, Injured Spouse Allocation, including recent updates, related forms, and instructions on how to file. Form 8379 is used by In your petition, you should raise innocent spouse relief as a defense to the deficiency. By doing so, you preserve your rights if the IRS is unable to properly. Injured Spouse Allocation. ▷ Go to irs.gov/Form8379 for instructions and the latest information. See Innocent Spouse Relief in the instructions. More In Forms and Instructions Taxpayers file Form 8857 to request relief from tax liability, plus related penalties and interest, when they believe onlyThe IRS will figure the amount of any refund due the injured spouse. If a deduction or credit would not be allowed had you filed a separate return, use the