On May 27, 2016, Camara and his wife filed a joint return
The Tax Court held that a joint return
with only one spouse's signature was not valid because, although the signing spouse claimed the nonsigning spouse was disabled and unable to file a return, the signing spouse did not meet the requirements to be the nonsigning spouse's duly authorized agent for purposes of the return, and the evidence showed the nonsigning spouse did not intend to file a joint return
For victims of domestic abuse or spousal abandonment, however, getting in contact with a spouse for purposes of filing a joint return
may pose serious risk of further injury and trauma, may be prohibited by a restraining order, or may be impossible if an individual is unable to locate his or her spouse.
28) A mere four years later, in 1918, the Treasury Department changed course again, providing taxpayers an optional joint return
that allowed married couples to aggregate their incomes if they desired.
A dependency deduction can be claimed if three tests are met: 1) dependent taxpayer test, 2) joint return
test, 3) citizen or resident test.
You also must have MAGI that's not more than $65,000 as a single taxpayer, or not more than $130,000 if you're married and file a joint return
The income brackets to which each rate applies depend upon whether a separate return, joint return
, head-of-household return, or single return is filed.
If married taxpayers file a joint tax return, both are jointly and individually responsible for the tax and any interest or penalty due on the joint return
even if they later divorce.
An innocent spouse is someone who has filed a joint return
with his or her spouse and is being held accountable for a tax liability because of an erroneous tax return filed by the other spouse.
If you were covered by a plan, contributions will be fully deductible if your income was under $44,000 last year, or $64,000 on a joint return
However, circumstances may be such that one spouse does not want to incur the potential liability for tax on a joint return
and would, therefore, rather file a separate return even though the resulting tax liability may be higher.
While it is generally more beneficial for married taxpayers to file a joint return
when both spouses have taxable income, they should calculate their income tax both ways, jointly and separately, and choose the filing status that yields the lower income tax.