65) As long as married couples can file joint returns
, then, lawmakers must choose whether to discard progressivity, marriage neutrality, or couples neutrality.
Marin County still has the highest median income for joint returns
, reporting $114,060 (5.
The joint returns
for 2006 and 2007 did not include Mr.
Tax advisers can also educate their married individual tax clients about joint and several liability and, where appropriate, suggest filing separate rather than joint returns
Jackson Hole bigmouths swear Harrison Ford and Calista Flockhart took blood tests and got licenses so (it) could be they already are, or soon will be, filing joint returns
," the Daily Express quoted New York Post as saying.
While the average wage of women on joint returns
rose from 38 percent to 48 percent of that of men from 1969 to 1999, the ratio between average wages on nonjoint returns dropped from 91 percent to 82 percent.
However, in 2006, the AMT exemptions return to $45,000 for joint returns
and $33,750 for individuals.
The decedent's charitable contribution carryover dies with him; if joint returns
were filed prior to death, the total carryover must be allocated between the decedent and the surviving spouse.
Prior to 1918, joint returns
were not allowed and each spouse was required to file his and her return separately.
Married couples filing joint returns
must have both spouses present when tax returns are being prepared.
According to Internal Revenue Service spokesman Anthony Burke, same-sex couples are barred from filing joint returns
because "the determination of marital status for federal income tax purpose is made in accordance with the law of the state of the marital domicile.
Couples especially benefit from joint returns
when one spouse earns a disproportionately greater amount of income than the other spouse.