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Form 8379 Rev November 2016 Internal Revenue Service

Use a Dtf 280 Form template to make your document workflow more streamlined.

What Form 8379 does

Form 8379, Injured Spouse Allocation, is an Internal Revenue Service form used when one spouse seeks allocation of a joint federal tax refund that may otherwise be applied to the other spouse’s qualifying debt. The form identifies both spouses, reports income and deductions, and allocates items between them so the IRS can evaluate the requested relief. The November 2016 revision must be completed according to its instructions. signNow can prepare the PDF, route signatures, and preserve evidence, but IRS filing requirements remain controlling.

How to complete Form 8379 online

Prepare Form 8379 in signNow by checking the revision, confirming allocation information, assigning signatures, and preserving the completed record.

  • Upload form:

    Upload the November 2016 Form 8379 PDF.
  • Check fields:

    Review detected fields against IRS instructions.
  • Assign roles:

    Assign spouse and preparer signature fields.
  • Send securely:

    Send the completed document for signing.
  • Archive records:

    Store the signed PDF and audit trail.

Recommended Form 8379 workflow setup

Configure Form 8379 workflows around signer identity, IRS recordkeeping, secure transmission, and controlled access to taxpayer information.

SettingRecommendation
Authentication methodEmail verification with SMS OTP
Signature typeElectronic signature with intent evidence
Audit trailExport audit trail with completed PDF
Document retentionThree years from filing (IRC §6501(a))
EncryptionTLS 1.2 or 1.3 and AES-256
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What the Form 8379 audit trail records

The signNow audit trail documents how each Form 8379 signature occurred, helping connect the final PDF with signer identity, timing, and document history.

01

Authenticate signer:

Records the signer’s authentication event.
02

Capture timestamps:

Captures signing actions with timestamps.
03

Hash document:

Associates the completed PDF with document history.
04

Seal record:

Protects the signed record against undetected changes.
05

Review history:

Preserves signer, action, and access events.
06

Export evidence:

Exports the audit trail with the final PDF.

Security and data protection for Form 8379

Transmission encryption:

TLS 1.2/1.3 in transit

Stored data:

AES-256 at rest

Security reporting:

SOC 2 Type II certified

Information security:

ISO 27001 certified

Protected information:

HIPAA compliant with BAA

Electronic signatures:

ESIGN and UETA compliant

Platform requirements for Form 8379

Form 8379 can be prepared in signNow through Chrome, Firefox, Safari, or Edge on Windows and macOS. signNow mobile apps are available for iOS and Android, while TLS 1.2 or TLS 1.3 protects data in transit.

  • Desktop browsers Chrome, Firefox, Safari, and Edge on Windows or macOS.
  • Mobile apps signNow mobile apps support iOS and Android devices.
  • Secure connection TLS 1.2 or 1.3 protects data in transit.

Tax practices should manage access through approved Windows, macOS, iOS, or Android devices. Enterprise deployments may configure API access and SSO provisioning; certificate or long-term-validation requirements should be assessed separately when a workflow requires a cryptographic PDF signature.

Form 8379 processing workflow

Use this sequence to prepare, circulate, complete, and retain Form 8379 without confusing signature collection with IRS filing or submission.

01

Prepare the document

Upload the November 2016 PDF and review detected fields against the IRS instructions.
02

Deliver to signers

Send Form 8379 by email or provide a controlled signing link.
03

Complete signer review

Signer timing depends on taxpayer review and completion of required fields.
04

Complete and archive

Download the signed PDF and audit trail, then archive them together.

Form 8379 record retention periods

Retain Form 8379 and its supporting evidence according to the applicable federal rule, tax circumstances, and any stricter organizational policy.

01

Three years from filing

IRS tax records generally require three years from filing under IRC §6501(a); retain longer when another applicable rule requires it.
02

Six years for understatement

Tax records require six years when 25% or more income was understated under IRC §6501(a).
03

Indefinite fraud records

Records may require indefinite retention when fraud occurred or no return was filed under IRC §6501(a).
04

Six years for HIPAA

HIPAA-covered records require six years from creation or last effective date under 45 CFR §164.530(j).
05

Applicable IRS retention

signNow audit trails should remain with the signed Form 8379 for the applicable IRS retention period.

Best practices for Form 8379

Accurate field review, controlled access, complete audit evidence, and adherence to IRS instructions reduce avoidable errors when preparing Form 8379.

Verify every Form 8379 field before sending

Upload the exact November 2016 revision and compare every detected field with the IRS form before assigning recipients. Confirm taxpayer names, spouse information, allocation figures, and signature locations rather than relying solely on automatic field recognition.

Restrict access to taxpayer information

Keep Form 8379 data separate from unrelated taxpayer documents and restrict workspace access to personnel handling the allocation. Use role-based permissions, require signer authentication where appropriate, and avoid sending taxpayer information through unprotected email attachments.

Preserve the signed record and audit trail

Use signNow’s completed-document history to preserve the signed PDF, signer actions, timestamps, and audit trail together. Record the IRS filing context and retain supporting evidence under the applicable rule in IRC §6501(a).

Confirm IRS submission instructions separately

Review the IRS instructions before submission because signNow collects signatures and stores records, but does not decide whether Form 8379 belongs with a return, mailed filing, or another IRS process.

Form 8379 troubleshooting questions

Use these answers to resolve preparation, signature, plan, and IRS-submission questions before completing Form 8379.

For Form 8379, signNow can collect signatures, retain the completed PDF, and provide an audit trail. IRS filing instructions still control where and how the signed form must be submitted; signNow does not replace IRS submission procedures.

Business includes templates, audit trails, and mobile apps at $8 per user monthly when billed annually. For Form 8379, use a template containing the correct November 2016 revision and verify every allocation field before sending.

Business Premium adds bulk send at $15 per user monthly billed annually. Bulk sending is useful only when separate Form 8379 documents require the same structure; review each spouse’s allocation data individually before dispatch.

signNow is ESIGN- and UETA-compliant, but electronic-signature legality does not determine IRS acceptance by itself. Confirm the IRS instructions for Form 8379 and preserve the completed record and audit trail.

Use signNow’s mobile apps to complete and sign the prepared Form 8379 on a supported device. Check that the PDF remains legible, all required fields are completed, and the final copy is stored.

Business plans include 100 signature invites per user per year, with overage fees. If a tax practice processes more Form 8379 requests, compare Business Premium, Enterprise, or Site License pricing before scaling.

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