Question

The Form W–2 Jenni receives from her employer reflects wages of $32,000. Appropriate amounts for Social Security and Medicare taxes were deducted. Income tax withholdings were $1,320 for Federal and $1,056 for state. The Danes made quarterly tax payments of $1,900 for Federal and $600 for state on each of the following dates: April 10, 2018; June 11, 2018; September 10, 2018; and December 28, 2018. None of the Danes hold any foreign financial accounts.

How would this be presented on a joint tax return? What expenses would be included/excluded and what income would be recognized? United States Tax Laws

Answer 1

You're eligible to file a joint tax return if you're considered legally married. This means that you were married on the last day of the tax year. Even if you filed for divorce during the year, the IRS still considers you married if you don't receive a divorce decree or judgment on or before December 31.

That's the basic rule. You can't be legally separated by court order, either, although it's not mandatory that you live together. You can simply live apart without having the court issue an order dictating the terms of your separation.

Both you and your spouse must also agree to file the joint return and you both must sign it.