Utah Joint Filing Agreement
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FAQ
If you are separated, you are still legally married. While you may think you should file separately, your filing status should be either: Married filing jointly (MFJ) Married filing separately (MFS)
Some married couples file separate returns because each wants to be responsible only for his or her own tax. There is no joint liability. But in almost all instances, if you file separate returns, you will pay more combined federal tax than you would with a joint return.
Registered domestic partners may not file a federal return using a married filing separately or jointly filing status. Registered domestic partners are not married under state law. Therefore, these taxpayers are not married for federal tax purposes.
Taxpayers may use the married filing jointly status if they are married and both agree to file a joint return. 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.
Married filing jointly is often the best choice when only one spouse has an income or the most significant income; however, if both spouses work and the income and itemized deductions are large and very unequal, it may be more advantageous to file separately.
If you're married/registered domestic partner (RDP), you may choose to file separately. Each spouse or partner will prepare a separate tax return and report their individual income and deductions.
Generally, other instances when filing separately is appropriate are related to divorce, separation, or relief from liability for tax fraud or evasion. If you are unsure whether the married-filing-separately strategy is appropriate for you, consult your tax advisor.
If you're married/registered domestic partner (RDP), you may choose to file separately. Each spouse or partner will prepare a separate tax return and report their individual income and deductions. Generally, you do not qualify for Earned Income Tax Credit (EITC) or Child and dependent care credit.
