- Mark as New
- Bookmark
- Subscribe
- Permalink
- Report Inappropriate Content
From the Internal Revenue Manual:
The married filing joint election is potentially invalid if the individuals were not legally married, did not consent to the joint return, or if the return contains a forged signature.
Allow claims if the marriage was not legal for federal tax purposes (even if the claim is received after the due date) if the following is present:
Verification, such as court documents showing the marriage was not valid for the tax period involved: copy of divorce decree or separate maintenance; documents verifying that the taxpayers did not live together during the last six months of the tax year, such as a lease agreement, utility bills, etc.; or an affidavit, signed and sworn under penalty of perjury, stating the marriage does not exist.
