756 / Who may file a joint return?

Two spouses may file a joint return. Same-sex couples who are married under state law must now file either jointly or married filing separately for 2013 and beyond because of the Supreme Court’s Windsor decision.¹ Gross income and deductions of both spouses are included; however, a joint return may be filed even though one spouse has no income. A widow or widower who has a dependent child may file as a “surviving spouse” and calculate tax using joint return tax rates for two years after the taxable year in which the spouse died. However, no personal exemption is allowed for the deceased spouse except in the year of death (note that the personal exemption was suspended from 2018-2025).²

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1. Windsor v. U.S., 133 S. Ct. 2675 (2013).

2. IRC §§ 1(a), 2(a), 6013(a). See IRC § 151(b).