Legal Question in Tax Law in Washington
Separated from my spouse
My Spouse and I are separated and due to be divorced in February of 2007 by default I'm sure. My husband has been unable to be reached and I'm sure when I file my taxes next month I still wont be able to locate him. Will I need his signature for filing for taxes? He did have an income for part of the 2006 year, I have no way of reaching him now. What can I do? Do I even need him in order to file?
1 Answer from Attorneys
Re: Separated from my spouse
You are suffering from a common, and often tragic misconception. Just because you are married, you DO NOT have to file "jointly" with your spouse. That is an election that two married persons are free to make or not make, and each year stands on its own (i.e. you can change from "joint" to "married filing separately" from year to year if you choose). Indeed, when you are having marital trouble, and/or you cannot trust your spouse to be truthful with you about his income, deductions, etc., you should NEVER join him in filing a joint return. Filing jointly gives rise to "joint and several liability" for all taxes and additions to tax for the year in question (although in some limited circumstances relief may be available under the so-called "innocent spouse" rules of IRC sec. 6015).
So, do you need your husband's signature? Hell no. File your own tax return, checking the box for "married filing separately," and keep yourself both square with the IRS and free from any tax problems your husband may have. What he does with respect to filing for 2006 is his own problem.
More information on joint liability, the innocent spouse rules, etc., is available in the articles section of my website at www.bjhaynes.com.