A reduction in tax liability from filing a joint return
Filing a joint return
is generally seen as the default option for married couples.
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
Leggeri told Bachvarova that Frontex could help with the organization of more joint return
flights of illegal immigrants to their home.
Both spouses can make maximum IRA contributions, if they file a joint return
and their total combined compensation is at least the amount of those contributions.
In principle, the joint return
simplified tax filing for married couples "whose combined income was below the amount that would trigger the surtax rate." (30) However, when rates significantly increased with the United States' entry into World War I, (31) filing joint returns
became considerably less appealing to high-income taxpayers.
A dependent is considered either to be a "qualifying child" or a "qualifying relative." A dependency deduction can be claimed if three tests are met: 1) dependent taxpayer test, 2) joint return
test, 3) citizen or resident test.
* The new standard deduction is $11,600 for married couples filing a joint return
, up $200, $5,800 for singles and married individuals filing separately, up $100, and $8,500 for heads of household, also up $100.
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.
If a taxpayer is considered married, filing status is either married filing a joint return
or married filing a separate return.