Ask a CPA

When both spouses are income earners, the tax they pay when they file a joint return is usually greater than the tax they would pay separately if they were still single. This is referred to as the marriage penalty. When you are married you cannot choose to file as single. You must file either jointly with your spouse, or file "married, filing separately". Filing separately from your spouse is usually even more costly.

No. The filing of joint or separate estimated payments does not require that you are committed to filing that way.
However, you will need to advise the IRS as to how to allocate the estimate payment.
Often this can be an area of difficulty when individuals are going through a divorce and have decided to file separately after making joint estimated tax payments.

Nine states are Community Property states. They are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington and Wisconsin.

A number of states have community property laws mandating that each spouse legally owns half of the income and property of each other, even if legal title is held by only one spouse. Your tax return preparation is affected by whether you live in a community property state. We recommend you contact a CPA in your area for additional information on how these rules effect you directly.

Innocent spouse relief refers to rules that allow a spouse to seek relief from the IRS. Under this law, the spouse can escape from personal liability for tax returns filed jointly during the marriage if he or she had no knowledge that the tax was not paid or partially paid.

You must file Form 8857 to claim innocent spouse relief. This must be filed within two years from the date the IRS collection division advised you of a tax liability for the joint return filed by you and your former spouse.

You have the right to file jointly in the year your spouse died. Include your spouse's income earned only through the date of his or her death. Income earned after his or her death may have to be included on the decedent's estate income tax return which is filed on form 1041. To determine if it is necessary to file this tax return or an Estate 706 return, contact a local CPA.

You are liable for your husband's share of income tax on a jointly filed return in the year of his death. To avoid this tax liability, do not file jointly. If you already filed, and the due date is past, you cannot revoke your joint return unless an executor or administrator is appointed after the filing of the return.
These rules are complex. Speak to your local CPA about the Estate and Individual tax return requirements.

This refers to any income received on behalf of the deceased after his or her death, which is usually still attributable to his or her Social Security number.

This is referred to as income in respect to the decedent and is reported on the estate's income tax return, Form 1041, or the beneficiary's tax return.