Joint Returns May Be Prohibited

In a few limited situations, married taxpayers have no choice and must file separately:

• if the spouses have different tax years, and this difference is not due to the death of either spouse (If filing separately is not beneficial, either spouse may be able to obtain IRS consent to change to a "matching" tax year by filing Form 1128, Application to Adopt, Change, or Retain a Tax Year; after consent is obtained, you can file jointly.)
• if either spouse is, at any time during the year, a nonresident alien and the couple chooses not to treat the nonresident alien spouse as a U.S. resident subject to tax on worldwide income
• if a spouse has died during the year, and the personal representative of the estate elects to file a separate return