[Title 26 CFR 1.6015(b)-1]
[Code of Federal Regulations (annual edition) - April 1, 2002 Edition]
[Title 26 - INTERNAL REVENUE]
[Chapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY]
[Subchapter A - INCOME TAX (CONTINUED)]
[Part 1 - INCOME TAXES]
[Sec. 1.6015(b)-1 - Joint declaration by husband and wife.]
[From the U.S. Government Printing Office]
26INTERNAL REVENUE122002-04-012002-04-01falseJoint declaration by husband and wife.1.6015(b)-1Sec. 1.6015(b)-1INTERNAL REVENUEINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYINCOME TAX (CONTINUED)INCOME TAXES
Sec. 1.6015(b)-1 Joint declaration by husband and wife.
(a) In general. A husband and wife may make a joint declaration of
estimated tax even though they are not living together. However, a joint
declaration may not be made if they are separated under a decree of
divorce or of separate maintenance. A joint declaration may not be made
if the taxpayer's spouse is a nonresident alien (including a nonresident
alien who is a bona fide resident of Puerto Rico during the entire
taxable year) or if his spouse has a different taxable year. If the
gross income of each spouse meets the requirements of section 6015(a),
either a joint declaration must be made or a separate declaration must
be made by each. If a joint declaration is made, the amount estimated as
the income tax imposed by chapter 1 (other than by section 56) must be
computed on the aggregate estimated taxable income of the spouses (see
section 6013(d)(3) and Sec. 1.2-1), while (for taxable years beginning
after December 31, 1966) the amount estimated as the self-employment tax
imposed by chapter 2 must be computed on the separate estimated self-
employment income of each spouse. See sections 1401 and 1402 and
Sec. 1.6017-1(b)(1). The liability with respect to the estimated tax, in
the case of a joint declaration, shall be joint and several.
(b) Application to separate returns. The fact that a joint
declaration of estimated tax is made by them will not preclude a husband
and his wife from filing separate returns. In case a joint declaration
is made but a joint return is not made for the same taxable year, the
payments made on account of the estimated tax for such year may be
treated as payments on account of the tax liability of either the
husband or wife for the taxable year or may be divided between them in
such manner as they may agree. In the event the husband and wife fail to
agree to a division, such payments shall be allocated between them in
accordance with the following rule. The portion of such payments to be
allocated to a spouse shall be that portion of the aggregate of all such
payments as the amount of tax imposed by chapter 1 (other than by
section 56) shown on the separate return of the taxpayer (plus, for
taxable years beginning after December 31, 1966, the amount of tax
imposed by chapter 2 shown on the return of the taxpayer) bears to the
sum of the taxes imposed by chapter 1 (other than by section 56) shown
on the separate returns of the taxpayer and his spouse (plus, for
taxable years beginning after December 31, 1966, the sum of the taxes
imposed by chapter 2 shown on the returns of the taxpayer and his
spouse). For example, assume that for calendar yedar 1972 H and his
Spouse W make a joint declaration of estimated tax and, pursuant
thereto, pay a total of $19,500 of estimated tax. H and W subsequenty
file separate returns for 1972 showing tax imposed by chapter 1 (other
than by section 56) in the amount of $11,500 and $8,000, respectively.
In addition, H's return shows a tax imposed by chapter 2 in the amount
of $500. H and W fail to agree to a division of the estimated tax paid.
The amount of the aggregate estimated tax payments allocated to H is
computed as follows:
(1) Amount of tax, imposed by chapter 1 (other than by $11,500
section 56) shown on H's return.............................
(2) Plus: Amount of tax imposed by chapter 2 shown on H's 500
return......................................................
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(3) Total taxes imposed by chapter 1 (other than by section 12,000
56) and by chapter 2 shown on H's return....................
(4) Amount of tax imposed by chapter 1 (other than by section $8,000
56) shown on W's return.....................................
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(5) Total taxes imposed by chapter 1 (other than by section 20,000
56) and by chapter 2 shown on both H's and W's returns......
==========
(6) Proportion of such taxes shown on H's return to total 60%
amount of such taxes shown on both H's and W's returns
($12,000/20,000)............................................
[[Page 694]]
(7) Amount of estimated tax payments allocated to H (60% of $11,700
$10,500)....................................................
Accordingly, H's return would show remaining tax liability in the amount
of $300 ($12,000 taxes shown less $11,700 estimated tax allocated).
(c) Death of spouse. (1) A joint declaration may not be made after
the death of either the husband or wife. However, if it is reasonable
for a surviving spouse to assume that there will be filed a joint return
for himself and the deceased spouse for his taxable year and the last
taxable year of the deceased spouse he may, in making a separate
declaration for his taxable year which includes the period comprising
such last taxable year of his spouse, estimate the amount of the tax
imposed by chapter 1 (other than by section 56) on his and his spouse's
taxable income on an aggregate basis and compute his estimated tax with
respect to such chapter 1 tax in the same manner as though a joint
declaration had been filed.
(2) If a joint declaration is made by husband and wife and
thereafter one spouse dies, no further payments of estimated tax on
account of such joint declaration are required from the estate of the
decedent. The surviving spouse, however, shall be liable for the payment
of any subsequent installments of the joint estimated tax unless an
amended declaration setting forth the separate estimated tax for the
taxable year is made by such spouse. Such separate estimated tax shall
be paid at the times and in the amounts determined under the rules
prescribed in section 6153. For the purpose of (i) the making of such
amended declaration by the surviving spouse, and (ii) the allocation of
payments made pursuant to a joint declaration between the surviving
spouse and the legal representative of the decedent in the event a joint
return is not filed, the payments made pursuant to the joint declaration
may be divided between the decedent and the surviving spouse in such
proportion as the surviving spouse and the legal representative of the
decedent may agree. In the event the surviving spouse and the legal
representative of the decedent fail to agree to a division, such
payments shall be allocated in accordance with the following rule. The
portion of such payments to be allocated to the surviving spouse shall
be that portion of the aggregate amount of such payments as the amount
of tax imposed by chapter 1 (other than by section 56) shown on the
separate return of the surviving spouse (plus, for taxable years
beginning after December 31, 1966, the amount of tax imposed by chapter
2 shown on the return of the surviving spouse) bears to the sum imposed
by chapter 1 (other than by section 56) shown on the separate returns of
the surviving spouse and of the decedent (plus, for taxable years
beginning after December 31, 1966, the sum of the taxes imposed by
chapter 2 shown on the returns of the surviving spouse and of the
decedent); and the balance of such payments shall be allocated to the
decedent. This rule may be illustrated by analogizing the surviving
spouse described in this rule to H in the example contained in paragraph
(b) of this section and the decedent in this rule to W in that example.
(d) Signing of declaration. A joint declaration of a husband and
wife (if not made by an agent of one or both spouses) shall be signed by
both spouses. The provisions of paragraph (f) of Sec. 1.6015(a)-1,
relating to returns made by agents, shall apply where one spouse signs a
declaration as agent for the other, or where a third party signs a
declaration as agent for one or both spouses.
[T.D. 6500, 25 FR 12108, Nov. 26, 1960, as amended by T. D. 7274, 38 FR
11345, May 7, 1973; T.D. 7427, 41 FR 34027, Aug. 12, 1976]