Page 26 - Filing Status for Individuals

Filing a Joint Return

Joint Responsibility

Both of you may be held responsible,
jointly and individually, for the tax and
any interest or penalty due on your joint
return. Divorced Taxpayer
This means that if one spouse doesn't
pay the tax due, the other may have to. You may be held jointly and
Or, if one spouse doesn't report the individually responsible for any tax,
correct tax, both spouses may be interest, and penalties due on a joint
responsible for any additional taxes return filed before your divorce. This
assessed by the IRS. responsibility may apply even if your
One spouse may be held responsible for divorce decree states that your
all the tax due even if all the income former spouse will be responsible for
was earned by the other spouse. any amounts due on previously filed
You may want to file separately if: joint returns.
• You believe your spouse isn't
reporting all of his or her
income, or
• You don’t want to be
responsible for any taxes due if Accounting Period
your spouse doesn't have
enough tax withheld or doesn't Both of you must use the same accounting period,
pay enough estimated tax. but you can use different accounting methods

/!\ Both you and your spouse must include all of your

income and deductions on your joint return. /!\
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