Save time with our cheat sheets, fact sheets, checklists & books!

February 16, 2009

Married Filing Jointly

Your Guide



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.

Referring Cite

IRC §  6013, IRS Instructions for Filing Tax Returns available at

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


Keep Learning

Domestic abuse distribution

A domestic abuse distribution is one that is made to domestic abuse victim, during the 1-year period beginning on any date on which the individual

Eligible retirement plan

The term “eligible retirement plan”, means a retirement plan to which a rollover contribution can be made. These are: (i)an individual retirement account described in

Qualified See-Through Trust beneficiary

Definition A qualified trust beneficiary is a trust that satisfies the requirements so as to be treated as a designated beneficiary.   For retirement accounts inherited

Saver’s Credit

Definition Also known as the Saver’s Tax Credit: Nonrefundable tax credit available to eligible individuals who make contributions to their retirement account. The saver’s credit

Be among the first to know when

IRA Rules