When do i have to file a joint tax return

As stated above, it is well established by a long line of cases that a joint Form filed with the signature of only one spouse is valid if both the husband and wife intended to file a joint return [e. This exception generally applies when one spouse signs a joint return usually signing for both spouses and it is shown that the other spouse tacitly consented to the joint return filing; this is commonly referred to as the tacit consent doctrine [e.

The tacit consent doctrine is relevant only to the issue of determining whether the spouses are jointly and severally liable for the income tax return that they intended to file jointly; it has no bearing on whether a Form signed by one spouse but not the other is an income tax return within the meaning of IRC sections , a , and a.

There may be numerous reasons why a spouse fails to sign a joint tax return, ranging from oversight to express refusal to file jointly. Courts generally apply the tacit consent doctrine when one spouse signs a joint return for both spouses and it is later shown that the other spouse has tacitly consented to the joint return filing e.

Returns with two signatures are sufficient under the Beard test on their face. Courts are reluctant to extend the reasoning from the cases discussing valid-on-their-face tax returns purportedly signed by both taxpayers to situations where one of the required signatures is missing. Extending the tacit consent doctrine to situations with a missing signature may create an exception that would disregard the rule. Existing procedures described in the Treasury Regulations and Internal Revenue Manual counteract this possibility and provide guidance on how to handle documents when one of two required signatures is missing.

At the very least, a nonsigning spouse who did not intend to file a joint return e. A signature under penalty of perjury has added significance when it comes to determining liability for any unpaid taxes or related penalties. There are three methods for taxpayers to sign their tax returns when electronically filing them; each allows the use of Personal Identification Numbers PIN to sign the return. The spouses must sign and date the Declaration of Taxpayer Form to authorize the origination of the electronic submission of the return to the IRS before transmitting it.

New e-signature guidance allows taxpayers to e-sign Form from their home computer. The ERO, who is a paid tax return preparer, must have the spouses execute Form before the return is electronically submitted and then must sign the ERO declaration on Form Spouses who prepare their own returns using software must use the self-select PIN method.

This allows taxpayers to select five digits except to enter as an electronic signature. For joint returns, both spouses must create PINs. However, the IRS announced on June 23, , that this method is no longer available due to questionable activity by fraudsters. The Practitioner PIN method, however, is still available. As with the ERO method of filing, the taxpayer must sign a completed Form , which the paid tax preparer will retain. Facebook Twitter Linkedin Youtube.

By Ray A. Knight, PhD. Feature Articles , Analysis May Get Copyright Permission. In Brief Filing a joint return is generally seen as the default option for married couples. The Significance of a Signature IRC section a provides that any return or other document required to be made under any provision of the Internal Revenue laws or regulations must be signed.

Burden of Proof In general, the taxpayer bears the burden of proof, except as otherwise provided by statute or determined by a federal court [Rule a 1 ]. Substantial Compliance Doctrine The substantial compliance doctrine states that a tax return need not be perfect to be valid e. Tacit Consent Doctrine As stated above, it is well established by a long line of cases that a joint Form filed with the signature of only one spouse is valid if both the husband and wife intended to file a joint return [e.

Electronic Filing Signature Authorization There are three methods for taxpayers to sign their tax returns when electronically filing them; each allows the use of Personal Identification Numbers PIN to sign the return. Ray A. Lee G. What are the tax implications if your home goes up for foreclosure? This link is to make the transition more convenient for you.

You should know that we do not endorse or guarantee any products or services you may view on other sites. Tax information center : Filing : Personal tax planning. The first step is figuring out your filing status as a couple.

You can claim a higher standard deduction. You can claim education tax credits if you were a student. You can deduct student loan interest. You can claim deductions for children and childcare expenses. You can file for the Earned Income Tax Credit if you qualify. Some deductions like medical expenses are based on whether your expenses exceed a certain percentage of your income.

By filing jointly, you may be able to meet that deduction requirement. When using Filing Status 4, complete your tax return as follows: 1 Compute your federal adjusted gross income as though you had filed separately on your federal return; 2 claim only the personal and dependent exemptions, itemized deductions if claimed on your federal return , and child and dependent care expense amounts that you could claim if you had filed a separate federal return. Although full-year and part-year residents use different Virginia income tax forms, their options for choosing a filing status are the same.

If you and your spouse filed separate federal returns, you may file a combined Virginia return using Filing Status 4, as described below. Filing Status 4 - Married, Filing Separately on a Combined Return: You may file a combined return under Filing Status 4 if: 1 both you and your spouse had income; 2 both you and your spouse are residents of Virginia; and 3 you filed a joint federal return, or separate federal returns. Status 4 can provide significant tax savings for married filers, as described below.

Married couples filing Form PY, the Virginia part-year resident return, have two options for reporting their income on the same return. A married couple may elect to file a joint return under Filing Status 2, or to file a combined return under Filing Status 4.

When a married couple files a joint return under Filing Status 2, they report their income together in Column B of the return. Under Filing Status 4, each spouse reports his or her income separately, using Columns A and B of the return. Use Column B to report income and deductions for the spouse whose name and social security number appear on the return first.

Use Column A for the other spouse. Each spouse must claim his or her own income. Income must be allocated to the spouse who earned the income and with respect to whose property the income is attributable. For example, if one spouse owns an interest in a partnership, the income from the partnership must be assigned to that spouse on the return. As a general rule, you may not divide income equally between spouses.