Page 26 - 2020 Publication 17

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
even if your divorce decree states that your for- Power of attorney. In order for you to sign a “NRA” in the space for your spouse's SSN. Use
mer spouse will be responsible for any amounts return for your spouse in any of these cases, the Married filing separately column of the Tax
due on previously filed joint returns. you must attach to the return a power of attor- Table, or Section C of the Tax Computation
ney (POA) that authorizes you to sign for your Worksheet, to figure your tax.
Relief from joint responsibility. In some spouse. You can use a POA that states that you
cases, one spouse may be relieved of joint re- have been granted authority to sign the return,
sponsibility for tax, interest, and penalties on a or you can use Form 2848. Part I of Form 2848 Special Rules
joint return for items of the other spouse that must state that you are granted authority to sign
were incorrectly reported on the joint return. the return. If you choose married filing separately as your
You can ask for relief no matter how small the filing status, the following special rules apply.
liability. Nonresident alien or dual-status alien. Gen- Because of these special rules, you usually pay
There are three types of relief available. erally, a married couple can’t file a joint return if more tax on a separate return than if you use
1. Innocent spouse relief. either one is a nonresident alien at any time another filing status you qualify for.
during the tax year. However, if one spouse
2. Separation of liability (available only to was a nonresident alien or dual-status alien 1. Your tax rate is generally higher than on a
joint return.
joint filers who are divorced, widowed, le- who was married to a U.S. citizen or resident
gally separated, or haven't lived together alien at the end of the year, the spouses can 2. Your exemption amount for figuring the al-
for the 12 months ending on the date the choose to file a joint return. If you do file a joint ternative minimum tax is half that allowed
election for this relief is filed). return, you and your spouse are both treated as on a joint return.
3. Equitable relief. U.S. residents for the entire tax year. See chap- 3. You can’t take the credit for child and de-
ter 1 of Pub. 519, U.S. Tax Guide for Aliens.
pendent care expenses in most cases,
You must file Form 8857, Request for Inno- and the amount you can exclude from in-
cent Spouse Relief, to request relief from joint Married Filing come under an employer's dependent
responsibility. Pub. 971, Innocent Spouse Re- care assistance program is limited to
lief, explains these kinds of relief and who may Separately $2,500 (instead of $5,000 on a joint re-
qualify for them. turn). However, if you are legally separa-
Signing a joint return. For a return to be con- You can choose married filing separately as ted or living apart from your spouse, you
your filing status if you are married. This filing
sidered a joint return, both spouses must gener- status may benefit you if you want to be respon- may be able to file a separate return and
ally sign the return. sible only for your own tax or if it results in less still take the credit. For more information
about these expenses, the credit, and the
Spouse died before signing. If your tax than filing a joint return. exclusion, see What’s Your Filing Status?
spouse died before signing the return, the exec- If you and your spouse don’t agree to file a in Pub. 503, Child and Dependent Care
utor or administrator must sign the return for joint return, you must use this filing status un- Expenses.
your spouse. If neither you nor anyone else has less you qualify for head of household status, 4. You can’t take the earned income credit.
yet been appointed as executor or administra- discussed later.
tor, you can sign the return for your spouse and 5. You can’t take the exclusion or credit for
enter “Filing as surviving spouse” in the area You may be able to choose head of house- adoption expenses in most cases.
where you sign the return. hold filing status if you are considered unmar-
ried because you live apart from your spouse 6. You can’t take the education credits (the
Spouse away from home. If your spouse is and meet certain tests (explained under Head American opportunity credit and lifetime
away from home, you should prepare the re- of Household, later). This can apply to you even learning credit), the deduction for student
turn, sign it, and send it to your spouse to sign if you aren't divorced or legally separated. If you loan interest, or the deduction for tuition
so that it can be filed on time. qualify to file as head of household, instead of and fees.
Injury or disease prevents signing. If your as married filing separately, your tax may be 7. You can’t exclude any interest income
spouse can’t sign because of disease or injury lower, you may be able to claim the earned in- from qualified U.S. savings bonds you
and tells you to sign for him or her, you can sign come credit and certain other benefits, and your used for higher education expenses.
your spouse's name in the proper space on the standard deduction will be higher. The head of 8. If you lived with your spouse at any time
return followed by the words “By (your name), household filing status allows you to choose the during the tax year:
Husband (or Wife).” Be sure to sign in the standard deduction even if your spouse choo-
space provided for your signature. Attach a ses to itemize deductions. See Head of House- a. You can’t claim the credit for the eld-
dated statement, signed by you, to the return. hold, later, for more information. erly or the disabled, and
The statement should include the form number You will generally pay more combined b. You must include in income a greater
of the return you are filing, the tax year, and the TIP tax on separate returns than you would percentage (up to 85%) of any social
reason your spouse can’t sign; it should also on a joint return for the reasons listed security or equivalent railroad retire-
state that your spouse has agreed to your sign- under Special Rules, later. However, unless ment benefits you received.
ing for him or her. you are required to file separately, you should 9. The following credits and deductions are
Signing as guardian of spouse. If you are figure your tax both ways (on a joint return and reduced at income levels half of those for
the guardian of your spouse who is mentally in- on separate returns). This way, you can make a joint return:
competent, you can sign the return for your sure you are using the filing status that results in a. The child tax credit and the credit for
spouse as guardian. the lowest combined tax. When figuring the
combined tax of a married couple, you may other dependents, and
Spouse in combat zone. You can sign a want to consider state taxes as well as federal b. The retirement savings contributions
joint return for your spouse if your spouse can’t taxes. credit.
sign because he or she is serving in a combat
zone (such as the Persian Gulf Area, Serbia, How to file. If you file a separate return, you 10. Your capital loss deduction limit is $1,500
Montenegro, Albania, or Afghanistan), even if generally report only your own income, credits, (instead of $3,000 on a joint return).
you don’t have a power of attorney or other and deductions. 11. If your spouse itemizes deductions, you
statement. Attach a signed statement to your Select this filing status by checking the can’t claim the standard deduction. If you
return explaining that your spouse is serving in “Married filing separately” box on the Filing Sta- can claim the standard deduction, your
a combat zone. For more information on special tus line at the top of Form 1040 or 1040-SR. En- basic standard deduction is half of the
tax rules for persons who are serving in a com- ter your spouse's full name and SSN or ITIN in amount allowed on a joint return.
bat zone, or who are in missing status as a re- the entry space at the bottom of the Filing Sta-
sult of serving in a combat zone, see Pub. 3, tus section. If your spouse doesn't have and Adjusted gross income (AGI) limits. If your
Armed Forces' Tax Guide. isn't required to have an SSN or ITIN, enter AGI on a separate return is lower than it would
Page 22 Chapter 2 Filing Status