If you’re Married you must File Jointly
Unless you meet one of the exceptions below
Joint Filing or Certain Exceptions
Married Filing Jointly. If taxpayers are married, they can file a joint tax return. If a spouse died, the widowed spouse can often file a joint return for that year. –
If you want ACA – Obamacare tax credits, you MUST file jointly
See Publication 974 for details and certain exceptions
Our page on Registered Domestic Partners
Calculator for if taxes be higher if we filing jointly, as mandated?
(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?
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.
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.
- 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.
Excerpt from Publication 974
- Rules for the Married Taxpayers Not Filing a Joint Return and Also Allocating With Another Taxpayer.
Modified Adjusted Gross Income Definition – Line 37* 1040
IRS and CPA Video on Tax Filing Status
- Household Definition – Who counts?
- Claimed as a dependent Household Definition f 2
- Family Members? vs Household Question 15 A MC 262
- Married Couples Household definition f 4
- Not Claimed as Tax Dependent – Household Definition F 1
- Not filing a return – nor claimed as a dependent f 3
- H & R Block
- Estimate the Subsidy for Health Insurance, benefits, premiums, etc.
- 8962 ONLINE Calculator