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Browse Joint tax returns topic

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1-58 out of 58 article(s)
Title Author Type Date Words
Erroneously claimed single status does not foreclose switching to a joint return: The definition of a 'separate return' subject to a Sec. 6013(b) election and its limitations extends only to married-filing-separately status, the Tax Court holds. Meade, Janet A. Jan 1, 2018 632
Final regs. address premium tax credit issues. Schreiber, Sally Oct 1, 2017 647
Husband not entitled to married-filing-jointly status: the Tax Court refuses to invalidate a separate return filed by the taxpayer's allegedly mentally ill wife. Aquilio, Mark May 1, 2017 694
Joint return not valid where one spouse filed separate return. Beavers, James A. Apr 1, 2017 1418
Marriage equality: taxes, death, and everything in between. McCumber, Aryn Mar 1, 2017 2025
Tax planning for unmarried couples. Kess, Sidney; Grimaldi, James R.; Revels, James A.J. Column Oct 1, 2016 3125
Signing a return is still not optional. Beavers, James A. Jan 1, 2016 1482
The collision of student loan debt and joint marital taxation. Haneman, Victoria J. Jan 1, 2016 21955
Assignment of estimated tax payments in a divorce. Borkes, Jason Oct 1, 2015 1057
Estimated tax issues for divorcing couples. Nevius, Alistair M. Oct 1, 2015 659
The revised innocent spouse equitable relief rules: renewed controversy over the knowledge factor. Chiang, Wei-Chih; Kuang, Yingxu; Yang, Ziyun Oct 1, 2015 2431
Court rejects 'in-substance' small-partnership argument. Reichert, Charles J. Jul 1, 2015 632
Retroactive tax planning after Windsor. LeBlanc, Brian P.; Andrews, Christine P. May 1, 2014 1965
Innocent-spouse defense against assessments on a joint return. Ellentuck, Albert B. Jul 1, 2013 1514
Developments in individual taxation. Fava, Karl L.; Horn, Jonathan; Moore, Daniel T.; Morrow, Susanne; Nellen, Annette; Newman, Teri E.; Mar 1, 2013 7554
Advising clients amid constitutional challenges to the Defense of Marriage Act. Kinkaid, Amy I. Dec 1, 2012 1679
First Circuit strikes down Defense of Marriage Act but stays tax remedies. Bonner, Paul Aug 1, 2012 507
Advising clients in same-sex relationships: tax issues present challenges and opportunities. Johns, Sandy; Maples, Larry Dec 1, 2011 3003
Taxing the family work: aid for affluent husband care. McCluskey, Martha T. Sep 22, 2011 37289
Burnt offering rejected. Schnee, Edward J. Feb 1, 2011 883
Innocent spouse relief: alternatives after the Lantz case: IRS victory forces CPAs, to assess other relief strategies. Rosenberg, Donald L.; Schuldenfrei, Allen Finley Dec 1, 2010 3995
Current developments in partners and partnerships. Burton, Hughlene A. Feb 1, 2009 7514
Late returns, late wife. Reichert, Charles J. Dec 1, 2008 480
Sec. 6015 does not preempt state community property law for refund purposes. Beavers, James Oct 1, 2008 1106
Partners & partnerships. Aug 1, 2008 1221
Taxpayer must file jointly to qualify as innocent spouse. Nevius, Alistair M. Jul 1, 2008 461
Regulations provide guidance on child and dependent care credit. Cook, Ellen D. Feb 1, 2008 4183
Till death or (section) 6015(e)(4) do us part. Mannino, Laura Lee Feb 1, 2008 365
IRS changes procedures for equitable innocent spouse cases. O'Driscoll, David Nov 1, 2006 692
Innocent spouse relief reversed. Schnee, Edward J. Aug 1, 2006 468
Innocent spouse provisions and community property. Pulliam, Darlene Jun 1, 2006 788
Deficiency notice required for innocent spouse Tax Court petition. O'Driscoll, David May 1, 2006 559
Allocating tax deficiencies. Schnee, Edward J. May 1, 2006 580
Applying joint estimated tax payments when filing separately. Marchbein, Joe Oct 1, 2004 376
How to apply joint estimated tax payments when filing separately: a straightforward answer to a thorny question. Laffie, Lesli S. Oct 1, 2004 562
Tax Court had no jurisdiction over nonrequesting spouse's petition. Maier, John May 1, 2004 1009
Are tax indemnity payments to an ex-spouse taxable? Daher, Dominic L. Feb 1, 2004 786
Joint return required for equitable innocent spouse relief. Driscoll, David Apr 1, 2003 357
IRS discusses documents on change in marital status. Fiore, Nicholas J. Mar 1, 2002 745
Unsigned joint return was not valid; 10th Cir. reverses own decision and affirms Tax Court. Fiore, Nicholas J. Feb 1, 2002 736
IRS can't invalidate return after accepting it. Lynch, Michael Jul 1, 2001 489
Shopaholic wife, clueless husband. Jul 1, 2001 292
Unsigned return claiming joint filing status was valid; 10th Cir. reverses TC. Fiore, Nicholas J. May 1, 2001 912
Married taxpayer, filing as unmarried head of household, may use full standard deduction. Fiore, Nicholas J. Nov 1, 2000 913
Innocent vs. injured spouse - very different relief. Phillips, Bernie Oct 1, 1999 731
Increased protection for innocent spouses. Allen, Noelle Oct 1, 1998 832
Joint and several liability. Turville, Mary Aug 1, 1996 1024
Innocent spouse relief when deductions are grossly erroneous. Gutierrez, Terri Mar 1, 1996 2814
The injured spouse rule. Lynch, Michael Brief Article Sep 1, 1995 497
To love, honor & deduct. Mack, Gracian Apr 1, 1995 1261
Marriage and cohabitation. Fiore, Nicholas Apr 1, 1995 746
Filing status of unmarried taxpayers living as a couple. Garrison, Larry R. Apr 1, 1995 3376
Surviving an IRS attack: haven't filed? Joint filer? Here's how to set the record straight. Frank, Cheryl R. Excerpt Feb 1, 1995 643
Protecting innocent spouses. Smith, Darlene A. Jul 1, 1994 2219
Innocent spouse relief: liberalization of the lack of knowledge requirement. Zimmerman, John C. Apr 1, 1993 5885
Innocent-spouse relief can be granted as to Form 1045. Brief Article Feb 1, 1992 228
Consolidated returns: post-tax reform developments. Warner, James C. Sep 22, 1988 8694
The Tax Reform Act of 1986. Wakefield, Joseph C. Mar 1, 1987 6118

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