Tax
Sep. 12, 2000
Tax Tinkering
By Boyd Hudson. Allowing participation of the nonelecting spouse ensures that innocent-spouse relief will only be granted where clearly appropriate.
Under both federal and California tax law, a married couple is permitted to file their income-tax returns jointly. Internal Revenue Code Section 6013(a). The couple combines their expenses, income, deductions, etc., on one return. Filing a joint return usually results in a lower overall tax than the ...