Page 3 of 10
Married Filing Jointly Filing Status
Taxpayers may use the married filing jointly status if they are married and both agree to file a joint return.
This includes:
Both husband and wife must sign the income tax return. Special rules apply when a spouse cannot sign the tax return because of death, illness, or absence.
Both husband and wife are responsible for any tax owed.
The lowest tax rates apply to the married filing jointly filing status.