Form 1040 provides space for signatures of both spouses and states: "If a joint return
, both must sign." Instructions for the Form 1040 include the same requirement and unequivocally warn that a Form 1040 is not considered a valid tax return unless signed by a taxpayer.
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
The phaseout range runs from MAGI of $112,000-$127,000 for singles and from $178,000-$188,000 for married couples filing joint returns
In 2013, if John and Jane are married and file a joint return
, their combined income puts them in the 28-percent tax bracket, and they owe $35,066.
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.
* The spouse must have filed a joint return
that has an understatement of tax directly related to his or her spouse's erroneous items.
If a taxpayer is married, that individual and their spouse can choose to file a joint return
. If the spouses file jointly, both must include all of their income, exemptions, deductions, and credits on that 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 2001 Act raised the phase-out range on a joint return
to $190,000 to $220,000, but it's a meaningless concession.
Adjusted gross income thresholds will be raised from $150,000 at the lower limit to $190,000 for taxpayers filing a joint return