Publication 501 - Exemptions, Standard Deduction, And Filing Information

return, you report your combined income and

separated, or who have not lived together

1) You are married and living together as

deduct your combined allowable expenses.

for the past 12 months.

husband and wife.

If you and your spouse decide to file a joint

3) Equitable relief, which applies to all joint

return, your tax may be lower than your com-

2) You are living together in a common law

filers who do not qualify for innocent

bined tax for the other filing statuses. Also, your

marriage that is recognized in the state

spouse relief or separation of liability and

standard deduction (if you do not itemize deduc-

where you now live or in the state where

to married couples filing separate returns

tions) may be higher, and you may qualify for tax

the common law marriage began.

in community property states.

benefits that do not apply to other filing statuses.

3) You are married and living apart, but not

You must file Form 8857, Request for Inno-

You can file a joint return even if one of you had

legally separated under a decree of di-

cent Spouse Relief (And Separation of Liability

no income or deductions.

vorce or separate maintenance.

and Equitable Relief), to request any of these

If you and your spouse each have in-

kinds of relief. Publication 971, Innocent Spouse

4) You are separated under an interlocutory

TIP

come, you may want to figure your tax

Relief, explains these kinds of relief and who

(not final) decree of divorce. For purposes

both on a joint return and on separate

may qualify for them.

of filing a joint return, you are not consid-

returns (using the filing status of married filing

ered divorced.

separately). Choose the method that gives the

Signing a joint return. For a return to be

two of you the lower combined tax.

considered a joint return, both husband and wife

Spouse died during the year. If your

must generally sign the return.

spouse died during the year, you are considered

How to file. If you file as married filing jointly,

Spouse died before signing. If your

married for the whole year for filing status pur-

you can use Form 1040 or Form 1040A. If you

spouse died before signing the return, the exec-

poses.

have no dependents, are under 65 and not blind,

utor or administrator must sign the return for

If you did not remarry before the end of the

and meet other requirements, you can file Form

your spouse. If neither you nor anyone else has

tax year, you can file a joint return for yourself

1040EZ. If you file Form 1040 or Form 1040A,

yet been appointed as executor or administrator,

and your deceased spouse. For the next 2

show this filing status by checking the box on

you can sign the return for your spouse and print

years, you may be entitled to the special benefits

line 2. Use the Married filing jointly column of the

“Filing as surviving spouse” in the area where

described later under Qualifying Widow(er) With

Tax Table, or Schedule Y – 1 of the Tax Rate

you sign the return.

Dependent Child.

Schedules, to figure your tax.

Spouse away from home. If your spouse is

If you remarried before the end of the tax

Spouse died during the year. If your spouse

away from home, you should prepare the return,

year, you can file a joint return with your new

died during the year, you are considered mar-

sign it, and send it to your spouse to sign so that

spouse. Your deceased spouse’s filing status is

ried for the whole year and can choose married

it can be filed on time.

married filing separately for that year.

filing jointly as your filing status. See Spouse

Injury or disease prevents signing. If your

died during the year, earlier.

Married persons living apart. If you live

spouse cannot sign because of injury or disease

apart from your spouse and meet certain tests,

Divorced persons. If you are divorced under

and tells you to sign, you can sign your spouse’s

you may be considered unmarried. If this ap-

a final decree by the last day of the year, you are

name in the proper space on the return followed

plies to you, you can file as head of household

considered unmarried for the whole year and

by the words “By (your name), Husband (or

even though you are not divorced or legally

you cannot choose married filing jointly as your

Wife).” Be sure to also sign in the space pro-

separated. If you qualify to file as head of house-

filing status.

vided for your signature. Attach a dated state-

hold instead of as married filing separately, your

ment, signed by you, to the return. The

standard deduction will be higher. Also, your tax

statement should include the form number of the

may be lower, and you may be able to claim the

Filing a Joint Return

return you are filing, the tax year, the reason

earned income credit. See Head of Household,

your spouse cannot sign, and that your spouse

later.

Both you and your spouse must include all of

has agreed to your signing for him or her.

your income, exemptions, and deductions on

Single

Signing as guardian of spouse. If you are

your joint return.

the guardian of your spouse who is mentally

Accounting period. Both of you must use the

Your filing status is single if, on the last day of

incompetent, you can sign the return for your

same accounting period, but you can use differ-

the year, you are unmarried or legally separated

spouse as guardian.

ent accounting methods.

from your spouse under a divorce or separate

Spouse in combat zone. If your spouse is

maintenance decree, and you do not qualify for

Joint responsibility. Both of you may be held

unable to sign the return because he or she is

another filing status. To determine your marital

responsible, jointly and individually, for the tax

serving in a combat zone, such as the Persian

status on the last day of the year, see Marital

and any interest or penalty due on your joint

Gulf Area or Yugoslavia, or a qualified hazard-

Status, earlier.

return. One spouse may be held responsible for

ous duty area (Bosnia and Herzegovina, Croa-

Your filing status may be single if you were

all the tax due even if all the income was earned

tia, and Macedonia), and you do not have a

widowed before January 1, 2001, and did not

by the other spouse.

power of attorney or other statement, you can

remarry in 2001. However, you might be able to

sign for your spouse. Attach a signed statement

Divorced taxpayer. You may be held jointly

use another filing status that will give you a lower

to your return that explains that your spouse is

and individually responsible for any tax, interest,

tax. See Head of Household and Qualifying

serving in a combat zone. For more information

and penalties due on a joint return filed before

Widow(er) With Dependent Child, later, to see if

on special tax rules for persons who are serving

your divorce. This responsibility may apply even

you qualify.

in a combat zone, get Publication 3, Armed

if your divorce decree states that your former

Forces’ Tax Guide.

spouse will be responsible for any amounts due

How to file. You can file Form 1040EZ (if you

on previously filed joint returns.

Other reasons spouse cannot sign. If

have no dependents, are under 65 and not blind,

your spouse cannot sign the joint return for any

Relief from joint responsibility. In some

and meet other requirements), Form 1040A, or

other reason, you can sign for your spouse only

cases, one spouse may be relieved of joint liabil-

Form 1040. If you file Form 1040A or Form

if you are given a valid power of attorney (a legal

ity for tax, interest, and penalties on a joint return

1040, show your filing status as single by check-

document giving you permission to act for your

for items of the other spouse which were incor-

ing the box on line 1. Use the Single column of

spouse). Attach the power of attorney (or a copy

rectly reported on the joint return. You can ask

the Tax Table, or Schedule X of the Tax Rate

of it) to your tax return. You can use Form 2848.

for relief no matter how small the liability.

Schedules, to figure your tax.

There are three types of relief available.

Nonresident alien or dual-status alien. A

Married Filing Jointly

joint return generally cannot be filed if either

1) Innocent spouse relief, which applies to all

spouse is a nonresident alien at any time during

joint filers.

You can choose married filing jointly as your

the tax year. However, if one spouse was a

filing status if you are married and both you and

2) Separation of liability, which applies to joint

nonresident alien or dual-status alien who was

your spouse agree to file a joint return. On a joint

filers who are divorced, widowed, legally

married to a U.S. citizen or resident at the end of

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Publication 501 - Exemptions, Standard Deduction, And Filing Information - 2001 Page 5

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