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Covered CA Joint or Separate Filing if Married

Unless you meet one of the exceptions below

Married Couples must file Jointly  to get  ACA Subsidies

who can take creditMarried filing jointly chart

Source Publication 974 Premium Tax Reconciliation   PAGE # 5

 

(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.

If you file as married filing separately and are not a victim of domestic abuse or spousal abandonment (see Exception 2—Victim of domestic abuse or spousal abandonment under Married taxpayers above), then you are not an applicable taxpayer and you cannot get the subsidy.      * IRS Publication 974 Page 7 *  Instructions 8962 *
 

Not Considered Married

 
You are not considered married for federal income tax purposes if you are divorced or legally separated –Divorce  *  CA Courts * Definition San Francisco Court * attorney Website * according to your state law under a decree of divorce or separate maintenance. I
 
n that case, you cannot file a joint return but may be able to take the PTC on your separate return.   See Pub. 501, Exemptions, Standard Deduction, and Filing Information.

Single.

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. 

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.

The “Filing” tab on IRS.gov can help with many taxpayers’ federal income tax filing needs. The Interactive Tax Assistant tool can help taxpayers choose the right filing status.

 

Scroll down for more details on the exceptions.

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IRS Publication  # 504
#Divorced or Separated Individuals 
pdf * (HTML)

divorce publication 504

Nolo Child Support & Custody

 Tax #Filing Status

IRS Publication 501

tax filing status

 

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What if I don’t have contact with my #estranged spouse,
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.

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.
Domestic abuse.
 
Domestic abuse includes physical, psychological, sexual, or emotional abuse, including efforts to control, isolate, humiliate, and intimidate, or to undermine the victim’s ability to reason independently. All the facts and circumstances are considered in determining whether an individual is abused, including the effects of alcohol or drug abuse by the victim’s spouse. Depending on the facts and circumstances, abuse of an individual’s child or other family member living in the household may constitute abuse of the individual.
 
  • Exception 2—Victim of domestic abuse or spousal abandonment.
  • Domestic abuse.

  • Insurance Companies cannot discriminate against
    victims of #domestic abuse, regardless of sex. (Woods v Horton * Woods v Sherry pdf )  npr.org

    CA Insurance Code § 10144.2

    (a) No disability insurer covering hospital, medical, or surgical expenses shall deny, refuse to insure, refuse to renew, cancel, restrict, or otherwise terminate, exclude, or limit coverage or charge a different rate for the same coverage, on the basis that the applicant or insured person is, has been, or may be a victim of domestic violence.

    (c) As used in this section, “domestic violence” means domestic violence, as defined in Section 6211 of the Family Code.  Abuse 6203 Definition

    See also Health & Safety Code 1374.75

    CA Insurance Code 676.9.

  • Spousal abandonment. 

 
A taxpayer is a victim of spousal abandonment for a tax year if, taking into account all facts and circumstances, the taxpayer is unable to locate his or her spouse after reasonable diligence.

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.

Allocation Among Taxpayers Who Are Married But Not Filing a Joint Return and One or More Other Taxpayers

 
. Legal Separation
 
 
A legal separation does not end a marriage or domestic partnership. You cannot marry or enter into a partnership with someone else if you are legally separated (and not divorced). A legal separation is for couples that do not want to get divorced but want to live apart and decide on money, property, and parenting issues. Couples sometimes prefer separation for religious reasons. San Francisco Superior Court
.

Calculate your  Covered CA MAGI Income

take #Line8b 11 Adjusted Gross income then add line 2a, 6a &   8 (Foreign Income)

magi income adjusted gross income 1040

 

Related Pages

 

Steve Shorr
Website Video #Introduction

Steve Video's

IRS #Pub974 

Premium Tax Credit
irs publication 974 premium tax credite

 

Tax #Estimators

ACA What You Need To Know  #5187

 

California Tax Information Registered Domestic Partners
#737

 

tax information registered domestic partners

Federal IRS

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