US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3031.  JOINT RETURNS. (a) A husband and wife may make a single return
jointly even though one of the spouses has neither gross income nor
deductions, except as provided below:
    (1)  No joint return shall be made if, during the current taxable year,
    either the husband or the wife is a nonresident alien of the United
    States, unless they elect to file a joint return for federal purposes
    pursuant to sections 6013(g) and (h) of the Internal Revenue Code.
    (2)  No joint return shall be made if husband and wife have different
    taxable years, unless the difference in taxable years is the result of the
    death of either or both of them; except that if either spouse changes his
    annual accounting period during the taxable year, or if the surviving
    spouse remarries within the taxable year no such return shall be filed.
    (3)  For the purpose of subsection (2) of this section, the joint return,
    if permitted, shall be treated as if the taxable years of both spouses
    ended on the date of the closing of the surviving spouse's taxable year.
    (4)  In the case of death of one spouse or both spouses the joint return
    with respect to the decedent may be made only by his executor or
    administrator; except that in the case of the death of one spouse the
    joint return may be made by the surviving spouse with respect to both
    himself and the decedent if no return for the taxable year has been made
    by the decedent, no executor or administrator has been appointed, and no
    executor or administrator is appointed before the last day prescribed by
    law for filing the return of the surviving spouse. If an executor or
    administrator of the decedent is appointed after the making of the joint
    return by the surviving spouse, the executor or administrator may
    disaffirm such joint return by making, within one (1) year after the last
    day prescribed by law for filing the return of the surviving spouse, a
    separate return for the taxable year of the decedent with respect to which
    the joint return was made, in which case the return made by the survivor
    shall constitute his separate return.
    (b)  Definitions. For purposes of this section--
    (1)  The status as husband and wife of two (2) individuals having taxable
    years beginning on the same day shall be determined
         (A) if both have the same taxable year -- as of the close of such
         year; and
         (B)  if one dies before the close of the taxable year of the other --
         as of the time of such death; and
    (2)  An individual who is legally separated from his spouse under a decree
    of divorce or of separate maintenance shall not be considered as married;
    and
    (3)  If a joint return is made, the tax shall be computed on the aggregate
    income and the liability with respect to the tax shall be joint and
    several.
    (c)  Husbands and wives shall, if they elect to file a joint return for
federal purposes, be required to file a joint return for state purposes.