Leggeri told Bachvarova that Frontex could help with the organization of more joint return
flights of illegal immigrants to their home.
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.
In the case of a joint return
, these requirements are satisfied if and only if either spouse separately satisfies both requirements.
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.
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.
Taxpayers may seek relief under IRC [section] 6015(b) from joint and several liability for a tax deficiency arising from a joint return
, where the requesting spouse did not know, and had no reason to know, of an understatement and, taking into account all the facts and circumstances, it would be unfair to hold that spouse liable for the understatement.
The "making work pay credit" provides a $400 ($800 for joint return
filers) tax credit for employees and self-employed individuals.
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.
So, with a joint return
with income over $119,000, it is eliminated completely.