Rules for Filing Joint Income Tax
When filing a tax return, the first thing a person must decide is their filing status. There are five statuses to choose from: Single, Head of Household, Qualifying Widow, Married Filing Separate, and Married Filing Jointly.
-
Who Can File a Joint Return?
-
Taxpayers who were married on any day of the tax year may file a joint return, even if they were not married for the entire year.
How to File
-
Taxpayers may file a joint return by completing form 1040 or 1040A and checking the married filing jointly box on line 2.
-
Who Must Sign the Return?
-
Generally, both spouses must sign a joint return; however, there are some exceptions such as death and incapacity. Check with the IRS for additional information on signing requirements.
Reporting Income
-
All income and deductions must be reported for both spouses on the joint return.
Relief From Liability
-
In some cases where only one spouse is responsible for a liability, the other spouse may ask for relief. Types of relief include innocent spouse, separation, equitable, and community property; typically, this involves filing a separate form.
Interesting Fact
-
A couple may file a joint return even if they are not officially married; however, they must continue to file jointly or married filing separate until they get a legal divorce.
-
References
- Photo Credit http://www.flickr.com/photos/patrick_q/94357119/