joint tax returns

• Joint tax returns

• File Joint Tax Returns

Federal tax law did not prohibit a state judge from ordering the parties to a divorce to file joint income tax returns for the preceding two tax years, the Nebraska Court of Appeals has ruled in affirming judgment. The parties were divorced in late 2010. Under the terms of their divorce decree, they were required to for 2008 and 2009. (The parties had not yet filed returns for those years.)

• Lawyers USA
• October 14, 2011

• Mass. Gay Couples to N.Y.: Doma Denies You Benefits

BOSTON - As same-sex couples in New York prepare this weekend to tie the knot, their brethren in Massachusetts - the first state to legalize gay marriage - have some advice. Enjoy the wedding because afterward, they will realize that there are 1,000 or so benefits gay couples can't get because of the federal Defense of Marriage Act: Joint federal tax returns, federal health plans for spouses and access to spouses' federal pensions.

• Charleston Gazette
• July 22, 2011

• Nj Appellate Court Rules Divorcing Couple Can Be Forced to File Joint Tax Returns

A divorcing couple could be ordered to file joint income tax returns, the New Jersey Appellate Division has ruled in affirming a domestic relations order. The couple owed $370,000 in unpaid taxes and interest because of their failure to pay their full federal and state income tax obligations during the marriage. The wife filed for divorce in 2000 but refused to file joint tax returns for 1999, 2000 and 2001.

• Lawyers USA
• August 26, 2005

• Reyes v. Vasquez, (Ohio 2005)

Common law marriage. Wife did not establish clear and convincing evidence of common law marriage where husband testified that he did not consider himself married before the ceremonial marriage, husband did not include the wife on his health insurance until after the ceremonial marriage, husband and wife did not file joint tax returns or hold joint bank accounts until after the ceremonial marriage, and husband and wife never had jointly-held real estate.

• Ohio Supreme Court

• Unresolved Issues Regarding Passthrough Entities, Community Property, and Federal Tax Law Create Headaches for Spouses in Louisiana

Classification Of Interests In And Income Of A Disregarded Entity, Partnership, S Corporation, Or Llc As Community Property Or Separate Property And The Federal Tax Treatment Of Such Income. A. Undistributed Income of a Partnership. B. Undistributed Income of an S Corporation. C. Undistributed Income of a Disregarded Entity. D. Should the Undistributed Income of a Passthrough Entity Be Treated as Separate Property or Community Property?. II. Right To Reimbursement For Taxes Paid On Undistributed Income Of A Passthrough Entity. A. Joint Income Tax Returns, Community Property Used to Pay the Tax. B. Joint Return, Payment of the Tax with Separate Property. C. Separate Income Tax Returns. D. Should Federal Courts Treat the Undistributed Income of a Passthrough Entity Owned as Separate Pr...

• Louisiana Law Review
• Nbr. 69-4, July 2009

• 26 USC 6013 - Sec. 6013. Joint returns of income tax by husband and wife

• US Code - Title 26: Internal Revenue Code

• Tax filing status--are joint tax returns always best?

Most taxpayers don't realize that there are more than 60 separate provisions in the Internal Revenue Code (the "Code") that vary with marital status--...

• The National Public Accountant
• Nbr. 2002, July 2002

• Ruling Against Gay Couples, D.C. Averts Fight with Congress ; Says Those Wed in Massachusetts Cannot File Joint Tax Returns

WASHINGTON - The District of Columbia Tax and Revenue Office has ruled that same-sex couples married in Massachusetts cannot file joint tax returns here, averting a showdown with conservatives in Congress who had threatened to retaliate with a review of the city's budget if the decision had gone the other way. The tax office based its decision on the federal Defense of Marriage Act, passed in 1996, that defines marriage as "a legal union between one man and one woman as husband and wife.

• The Record, Bergen County, NJ
• May 06, 2005

• 26 CFR 301.6013-1 - Joint returns of income tax by husband and wife.

• Code of Federal Regulations - Title 26: Internal Revenue

• Spouses signing joint tax returns should read them.

For every spouse who has signed a tax return without knowing what's in it: a new court case gives you a little more hope if the IRS comes calling abou...

• Los Angeles Business Journal
• August 04, 1997