Husband and wife , whose status of being married are defined under federal , who file a joint tax return. A joint tax return can be filed even if one of the spouses has neither gross income nor deductions.
IRC § 6013, IRS Instructions for Filing Tax Returns available at www.irs.gov
Additional Helpful Information
- Generally, a married couple may not file a joint return if the following applies:
- either the husband or wife at any time during the taxable year is a nonresident alien;
- the husband and wife have different taxable years. An exception may apply if such taxable years begin on the same day and end on different days because of the death of either or both, and the spouse does not remarry during the taxable year
Other rules apply.
An individual should consult with a tax professional regarding eligibility and suitability of tax filing status