The IRS conceded that Camara and his wife otherwise met the substantive requirements to have filed a joint return
for 2012 and that the joint return
they filed on May 27, 2016, with several agreed-upon changes, correctly reflected their 2012 tax liability.
Moss did not sign the return in issue, it did not comply with the requirements for a joint return
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
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.
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.
Equitable Relief may apply when a spouse does not qualify for innocent spouse relief or separation of liability relief for something not reported properly on a joint return
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 current standard deduction for a joint return
is approximately 167% of the standard deduction for a single taxpayer.
The 2001 Act raised the phase-out range on a joint return
to $190,000 to $220,000, but it's a meaningless concession.
An above-the-line income-tax deduction of up to $3,000 per year for qualifying tuition expenses will be instituted for taxpayers with adjusted gross incomes less than $135,000 if filing a joint return
and $65,000 if single.
11] However, ignorance of the tax consequences of signing the joint return
has been rejected as an extenuating circumstance.