- 26 -
filing status of married filing jointly because he and Mary had a
continuing tradition of filing joint tax returns from the 1966
tax return through the 1994 tax return.
We agree with petitioner.
Spouses may file a joint tax return combining their income,
deductions, and credits. See subsecs. (a) and (d)(3) of sec.
6013.9 Numerous statutory provisions apply differently to
married taxpayers depending on whether they have filed a joint
tax return. For purposes of the instant case, the major
difference is in the tax rate schedules of subsections (a) and
(d) of section 1, relating to joint tax returns and separate tax
returns, respectively. Under these provisions, the joint tax
return tax rate brackets are twice as wide as the separate tax
return brackets.
9Sec. 6013 provides, in pertinent part, as follows:
SEC. 6013. JOINT RETURNS OF INCOME TAX BY HUSBAND AND WIFE.
(a) Joint Returns.--A husband and wife may make a
single return jointly of income taxes under subtitle A
[relating to income taxes], even though one of the spouses
has neither gross income nor deductions, except as provided
below:
* * * * * * *
(d) Special Rules.--For purposes of this section--
* * * * * * *
(3) if a joint return is made, the tax shall be
computed on the aggregate income and the liability with
respect to the tax shall be joint and several.
Page: Previous 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 NextLast modified: May 25, 2011