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Married Couples must file Jointly to get ACA Subsidies
- Our page on Registered Domestic Partners
- Calculator for if taxes be higher if we filing jointly, as mandated?
- Subsidy Calculator for premiums with and without subsidy
- Medi – Cal flow chart for married couples – whose in household
- Publication 501, Exemptions, Standard Deduction and Filing Information.
(2) Married taxpayers must file joint return. A taxpayer who is married (within the meaning of section 7703) at the close of the taxable year is an applicable taxpayer only if the taxpayer and the taxpayer’s spouse file a joint return for the taxable year. GPO.Gov Final Regulations Page 11 * Turbo Tax Calculator Tax Policy Center….. Joint or separate?
Married Filing Separately.
Not Considered Married
Normally this status is for taxpayers who aren’t married, or who are divorced or legally separated under state law.
Head of Household.
In most cases, this status applies to a taxpayer who is not married, but there are some special rules. For example, the taxpayer must have paid more than half the cost of keeping up a home for themselves and a qualifying person. Don’t choose this status by mistake. Be sure to check all the rules.
Qualifying Widow(er) with Dependent Child
This status may apply to a taxpayer if their spouse died and they have a dependent child. Other conditions also apply.
Scroll down for more details on the exceptions.
do we still have to file jointly to get the tax subsidies?
Exception 1—Certain married persons living apart.
You may file your return as if you are unmarried and take the PTC if one of the following applies to you.
- You file a separate return from your spouse on Form 1040 or Form 1040A because you meet the requirements for Married persons who live apart under Head of Household in the instructions for Form 1040 or Form 1040A.
- You file as single on your Form 1040NR because you meet the requirements for Married persons who live apart under Were You Single or Married? in the instructions for Form 1040NR..
- Exception 1—Certain married persons living apart.
Exception 2—Victim of domestic abuse or spousal abandonment.
If you are a victim of domestic abuse or spousal abandonment, you can file a return as married filing separately and take the PTC if all of the following apply to you.
- You are living apart from your spouse at the time you file your 2016 tax return.
- You are unable to file a joint return because you are a victim of domestic abuse (described next) or spousal abandonment (described below).
- You check the box on your Form 8962 to certify that you are a victim of domestic abuse or spousal abandonment.
Records of domestic abuse and spousal abandonment.
If you checked the box in the upper right corner of Form 8962 indicating that you are eligible for the PTC despite having a filing status of married filing separately, you should keep records relating to your situation, like with all aspects of your tax return. What you have available may depend on your circumstances. However, the following list provides some examples of records that may be useful. (Do not attach these records to your tax return.)
- Protective and/or restraining order.
- Police report.
- Doctor’s report or letter.
- A statement from someone who was aware of, or who witnessed, the abuse or the results of the abuse. The statement should be notarized if possible.
- A statement from someone who knows of the abandonment. The statement should be notarized if possible.
- Records of domestic abuse and spousal abandonment.
This all goes beyond our pay grade. Click on the link for VITA.
- Rules for the Married Taxpayers Not Filing a Joint Return and Also Allocating With Another Taxpayer.
- Health Care.gov says you don’t have to include a legally separated spouse!.
- Publication 974 Premium Tax Credit pdf HTML.
- Modified Adjusted Gross Income Definition – Line 37* 1040
- 1040 Instructions
- VITA free-tax-return-preparation-for-you-by-volunteers
Child, Related Pages & Site Map
Jump to section on:
- Community Property – Publication 555
- CA Court Self Help Website – Divorce
- Nolo - Child Support & Custody
- Automatic Restraining Orders prohibiting changing insurance once divorce is filed fl 110
- VIDEO What is APTC Advance Premium Tax Credit
- Health Net VIDEO How to get subsidies – pay less for coverage
- Interactive Tax Assistant (ITA)
- Am I eligible to claim the Premium Tax Credit?
- IRS FAQ on Premium Tax Credit
- turbo tax.com - FREE for simple returns
- H & R Block
- E file.com
- Estimate the Subsidy for Health Insurance, benefits, premiums, etc.
- 8962 ONLINE Calculator
- Tax Form Calculator.com
- e tax.com
- Marriage Higher or Lower Taxes?
- IRS Withholding Calculator
Q1. Can registered domestic partners file federal tax returns using a married filing jointly or married filing separately status?
A1. No. Registered domestic partners may not file a federal return using a married filing separately or jointly filing status. Registered domestic partners are not married under state law. Therefore, these taxpayers are not married for federal tax purposes. IRS.gov *