(1) Except as provided in subsection (2) of this section, a husband and wife may make a single declaration jointly under ORS 316.557 to 316.589. The liability of the husband and wife making such a declaration shall be joint and several.
(2) A husband and wife may not make a joint declaration:
(a) If either the husband or the wife is a nonresident alien;
(b) If they are separated under a judgment of divorce or of separate maintenance; or
(c) If they have different taxable years.
(3) If a husband and wife make a joint declaration but not a joint return for the taxable year, the husband and wife may, in such manner as they may agree, and after giving notice of the agreement to the Department of Revenue:
(a) Treat the estimated tax for the year as the estimated tax of either the husband or of the wife; or
(b) Divide the estimated tax between them.
(4) If a husband and wife fail to agree, or fail to notify the department of the manner in which they agree, to the treatment of estimated tax for a taxable year for which they make a joint declaration but not a joint return, the payments shall be allocated between them according to rules adopted by the department. Notwithstanding ORS 314.835, 314.840 or 314.991, the department may disclose to either the husband or the wife the information upon which an allocation of estimated tax was made under this section. [1980 c.7 §3; 1985 c.603 §5; 2003 c.576 §432]Section: Previous 316.550 316.555 316.557 316.559 316.560 316.563 316.565 316.567 316.569 316.570 316.573 316.575 316.577 316.579 316.580 Next
Last modified: August 7, 2008