In addition, it observed that in the cases cited by the Reiflers, the IRS had been asserting the doctrine against the taxpayers to assert joint and several liability on the basis that both spouses had purportedly signed the joint returns
at issue, and thus the facts in those cases were distinguishable from those in the Reiflers' case.
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.
For joint returns
, the statewide median income was $65,772, an increase of 1.
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
EGTRRA 2001 increased the size of the 15% bracket for married couples filing joint returns
to twice the size of the corresponding bracket for unmarried individuals filing single returns, phasing in the increase over four years, beginning in 2005.
1) This is true even if a divorce decree states that a former spouse will be responsible for any amounts due on previously filed joint returns
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.
For joint returns
, there was a steep increase from 1969 to 1989, but, from 1989 to 1999, there was just a 1 percentage point rise.
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.
In 1948, Congress enacted an income tax rate structure for married taxpayers filing joint returns