Page 26 - Filing Status for Individuals - Handbook

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.
Or, if one spouse doesn't report the You may be held jointly and
correct tax, both spouses may be individually responsible for any tax,
responsible for any additional taxes interest, and penalties due on a joint
assessed by the IRS. return filed before your divorce. This
One spouse may be held responsible for responsibility may apply even if your
all the tax due even if all the income divorce decree states that your
was earned by the other spouse. former spouse will be responsible for
You may want to file separately if: any amounts due on previously filed
• You believe your spouse isn't joint returns.
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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