Rules for Filing Joint Income Tax

Married couples get more favorable tax treatment than single taxpayers, if they file their returns jointly.

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

• IRS.gov: Eight Facts About Filing Status