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Individual Income Tax Guide
Table of Contents
Check the box to indicate your filing status. The filing status categories are:
NOTE: More than one filing status can apply to you. You can choose the one that will give you the lowest tax.
Joint Filing: Spouses filing jointly report their combined income and deductions on a single return. You and your spouse can file a joint return even if only one of you had income or if you did not live together for the entire year. However, both you and your spouse must sign the joint return. Once you and your spouse file a joint return, you cannot choose to file separate returns for that year after the due date of the return has passed.
Joint and several tax liability: If you and your spouse file a jointly, both of you are generally separately responsible for the entire amount of the tax and interest or penalties due on the return. This means that if one of you does not pay the tax due, the other may have to pay the full amount due. In addition, if you or your spouse does not report the correct amount of tax on the joint return, both of you may be separately responsible for any additional taxes assessed by the IRS. Therefore, you may want to file separately if:
Nonresident aliens and dual-
Chapter 1 – Filing Status & Exemptions