Artículo Joint return.. Joint return.

id="en_US_2025_publink1000170730"> Joint return. The fraud penalty on a joint return doesn’t apply to a spouse unless some part of the underpayment is due to the fraud of that spouse. Failure to supply SSN. If you don’t include your SSN or the SSN of another person where required on a return, statement, or other document, you will be subject to a penalty of $50 for each failure. You will also be subject to a penalty of $50 if you don’t give your SSN to another person when it is required on a return, statement, or other document. For example, if you have a bank account that earns interest, you must give your SSN to the bank. The number must be shown on the Form 1099-INT or other statement the bank sends you. If you don’t give the bank your SSN, you will be subject to the $50 penalty. (You may also be subject to “backup” withholding of income tax. See chapter 4 .) You won’t have to pay the penalty if you are able to show that the failure was due to reasonable cause and not willful neglect. Criminal Penalties You may be subject to criminal prosecution (brought to trial) for actions such as: Tax evasion; Willful failure to file a return, supply information, or pay any tax due; Fraud and false statements; Preparing and filing a fraudulent return; or Identity theft. Identity Theft Identity theft occurs when someone uses your personal information such as your name, SSN, or other identifying information, without your permission, to commit fraud or other crimes. An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund. To reduce your risk: Protect your SSN, Ensure your employer is protecting your SSN, and Be careful when choosing a tax preparer. If your tax records are affected by identity theft and you receive a notice from the IRS, respond right away to the name and phone number printed on the IRS notice or letter. If your SSN has been lost or stolen or you suspect you are a victim of tax-related identity theft, visit IRS.gov/IdentityTheft to learn what steps you should take. For more information, see Pub. 5027. . All taxpayers are now eligible for an Identity Protection Personal Identification Number (IP PIN). For more information, see Pub. 5477. To apply for an IP PIN, go to IRS.gov/IPPIN and use the Get an IP PIN tool. . Victims of identity theft who are experiencing economic harm or a systemic problem, or are seeking help in resolving tax problems that have not been resolved through normal channels, may be eligible for Taxpayer Advocate Service (TAS) assistance. You can reach TAS by calling the National Taxpayer Advocate helpline at 877-777-4778 or 800-829-4059 (TTY/TDD). Deaf or hard-of-hearing individuals can also contact the IRS through the Telecommunications Relay Services (TRS) at FCC.gov/TRS . Protect yourself from suspicious emails or phishing schemes. Phishing is the creation and use of email and websites designed to mimic legitimate business emails and websites. The most common form is the act of sending an email to a user falsely claiming to be an established legitimate enterprise in an attempt to scam the user into surrendering private information that will be used for identity theft. The IRS doesn’t initiate contact with taxpayers via emails. Also, the IRS doesn’t request detailed personal information through email or ask taxpayers for the PIN numbers, passwords, or similar secret access information for their credit card, bank, or other financial accounts. If you receive an unsolicited email claiming to be from the IRS, forward the message to phishing@irs.gov . You may also report misuse of the IRS name, logo, forms, or other IRS property to the Treasury Inspector General for Tax Administration toll free at 800-366-4484. You can forward suspicious emails to the Federal Trade Commission (FTC) at spam@uce.gov or report them at ftc.gov/complaint . You can contact them at ftc.gov/idtheft or 877-IDTHEFT (877-438-4338). If you have been a victim of identity theft, see IdentityTheft.gov or Pub. 5027. People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 866-653-4261. Go to IRS.gov/IDProtection to learn more about identity theft and how to reduce your risk. 2. Filing Status Introduction This chapter helps you determine which filing status to use. There are five filing statuses. Single. Married filing jointly. Married filing separately. Head of household. Qualifying surviving spouse. . If more than one filing status applies to you, choose the one that will give you the lowest tax. . You must determine your filing status before you can determine whether you must file a tax return ( chapter 1 ), your standard deduction ( chapter 10 ), and your tax ( chapter 11 ). You also use your filing status to determine whether you are eligible to claim certain deductions and credits. Useful Items You may want to see: Publication 3 Armed Forces’ Tax Guide 501 Dependents, Standard Deduction, and Filing Information 503 Child and Dependent Care Expenses 519 U.S. Tax Guide for Aliens 555 Community Property 559 Survivors, Executors, and Administrators 596 Earned Income Credit (EIC) 925 Passive Activity and At-Risk Rules 971 Innocent Spouse Relief For these and other useful items, go to IRS.gov/Forms . Marital Status In general, your filing status depends on whether you are considered unmarried or married. Unmarried persons. You are considered unmarried for the whole year if, on the last day of your tax year, you are either: Unmarried, or Legally separated from your spouse under a divorce or separate maintenance decree. State law governs whether you are married or legally separated under a divorce or separate maintenance decree. Definition of marriage. A marriage of two individuals is recognized for federal tax purposes if the marriage is recognized by the state or territory of the United States in which the marriage is entered into, regardless of legal residence. Two individuals who enter into a relationship that is denominated as marriage under the laws of a foreign jurisdiction or an American Indian tribe are recognized as married for federal tax purposes if the relationship would be recognized as marriage under the laws of at least one state or territory of the United States, regardless of legal residence. Individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that isn’t denominated as a marriage under the law of the state or territory of the United States where such relationship was entered into aren’t lawfully married for federal tax purposes, regardless of legal residence. See Considered married , next. Divorced persons. If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. Divorce and remarriage. If you obtain a divorce for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to and do, in fact, remarry each other in the next tax year, you and your spouse must file as married individuals in both years. Annulled marriages. If you obtain a court decree of annulment, which holds that no valid marriage ever existed, you are considered unmarried even if you filed joint returns for earlier years. File Form 1040-X, Amended U.S. Individual Income Tax Return, claiming single or head of household status for all tax years that are affected by the annulment and not closed by the statute of limitations for filing a tax return. Generally, for a credit or refund, you must file Form 1040-X within 3 years (including extensions) after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later. If you filed your original return early (for example, March 1), your return is considered filed on the due date (generally April 15). However, if you had an extension to file (for example, until October 15) but you filed earlier and we received it on July 1, your return is considered filed on July 1. Head of household or qualifying surviving spouse. If you are considered unmarried, you may be able to file as head of household or as qualifying surviving spouse. See Head of Household and Qualifying Surviving Spouse , later, to see if you qualify. Married persons. If you are considered married, you and your spouse can file a joint return or separate returns. Considered married. You are considered married for the whole year if, on the last day of your tax year, you and your spouse meet any one of the following tests. You are married and living together. You are living together in a common law marriage recognized in the state where you now live or in the state where the common law marriage began. You are married and living apart, but not legally separated under a decree of divorce or separate maintenance. You are separated under an interlocutory (not final) decree of divorce. Spouse died during the year. If your spouse died during the year, you are considered married for the whole year for filing status purposes. If you didn't remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. For the next 2 years, you may be entitled to the special benefits described later under Qualifying Surviving Spouse . If you remarried before the end of the tax year, you can file a joint return with your new spouse. Your deceased spouse's filing status is married filing separately for that year. Married persons living apart. If you live apart from your spouse and meet certain tests, you may be able to file as head of household even if you aren't divorced or legally separated. If you qualify to file as head of household instead of married filing separately, your standard deduction will be higher. Also, your tax may be lower, and you may be able to claim the earned income credit (EIC). See Head of Household , later. Single Your filing status is single if you are considered unmarried and you don’t qu