Form 8379, Injured Spouse Allocation, is filed when: O A joint return is filed on which one spouse secretly includes or omits certain income that was unknown to the other spouse Taxpayers file jointly and one spouse is unable to pay their share of their joint tax liability. O A joint return is filed even though one of the spouses wanted to file married filing separately. Taxpayers file jointly and only one spouse is liable for a past due debt that is offset or will be offset. Mark for follow un