Treasury and the IRS indicated in prior guidance that they would propose regulations addressing domestic abuse and other circumstances that would create obstacles to filing a joint return
469 and its regulations without regard to whether the spouses file a joint return
In 1941, after an unsuccessful attempt at preventing income-shifting by itself, the Treasury Department convinced the House Ways and Means Committee to recommend that Congress enact a mandatory joint return
for married couples.
Spouses on a joint return
are jointly and severally liable for the full amount of the tax due for the tax year.
Commissioner centered on an attempt by the IRS to collect a joint return
liability from the estate of a wife.
When a taxpayer is considered married, the filing status is either married filing a joint return
or married filing a separate return.
The law also expanded the phase-out ranges to $50,000-65,000 for single taxpayers and to $100,000-130,000 for married taxpayers filing joint returns
11] However, ignorance of the tax consequences of signing the joint return
has been rejected as an extenuating circumstance.
Effective from tax year 1982, unemployment insurance benefits are taxable if AGI exceeds $12,00--previously $20,000--for single taxpayers and $18,000--previously $25,000--for a joint return
6015(b), the taxpayer must have filed a joint return
for the year in question.
For a married couple filing a joint return
, for example, the taxable income threshold separating the 15 percent bracket from the 25-percent bracket is $70,700 (up from $69,000 in 2011).
If one spouse dies, section 6013(a)(3) allows the surviving spouse to file a joint return
with the deceased spouse if no return has been filed for the taxable year by the deceased spouse, no executor has been appointed, and no executor is appointed before the last day a return can be filed by the surviving spouse.