Are You Married For Tax Purposes?

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Written by Ronald Cappuccio | Posted in Individual • IRS • Tax Deductions • TaxConnections

Marriage Penalty – if you are Married on December 31, you are Married for Tax Purposes –

You are married for tax purposes as of December 31. So, if you were married on or before December 31, 2013, you would be single (or head of household) depending upon the circumstances for the 2012 tax year, but you would be Married for 2013. Even if you were married on December 31. 2013, you are married for the entire year.

As a married person. you may file jointly with your husband or wife, or as married filing separately.

You may not file as single or head of household.

Note, if you and your spouse are both employed, especially if your income is similar, you may end up paying more tax being married (especially if you previously filed as head of household.) This is called the “marriage penalty.”

Here is a handy marriage penalty calculator.

In accordance with Circular 230 Disclosure

Ronald Cappuccio

Ronald J. Cappuccio, J.D., LL.M. (Tax), business and tax attorney, has more than 30 years of tax and business law experience. As a lawyer since 1976, admitted to practice before NJ State and Federal Courts, including the US Tax Court and the Court of Federal Claims, I have helped clients from around the U.S. as well as multi-national clients. I have dedicated my life to agitating people – especially the IRS and government functionaries. I have never worked for the IRS and therefore I do not have to worry about them as former colleagues. Fighting the government so you can keep your money is just plain fun for me!