Irs explains any questions about the special regime of taxation of joint IRS – Public.en

The internal revenue service published on the Portal of Finance, a brief explanatory document, in question and answer format, on how they should proceed with the married taxpayers or unmarried who had been prevented from opting for taxation in the joint of the IRS in the past year (relative to income in 2015) and who wish to opt for this modality.

The Government adopted a transitional regime, which is in force since last week, taxpayers affected can now exercise the option for taxation in joint. In question are the couples that in 2016 submitted the declaration of IRS (2015) out-of-date, and that for this reason, in the light of what the law stipulated, they were prevented from choosing to be taxed jointly or separately. Who gave the IRS within the period of time could not choose one of the modes, but for those who handed out within the rules dictated automatically to taxation separate.

there is Already a special scheme to resolve problems with the joint delivery of the IRS

in 2017, the situation was corrected with an amendment to the code of the IRS; and taxpayers harmed in 2016 could see it, corrected the situation even relating to income for 2015 was approved a special scheme.

In the document of questions and answers published on your website, the Finances have seven examples of how the law applies – because there are cases in which the irs makes a correction on its own motion, it is not necessary for taxpayers to submit a new declaration, but in other situations it is necessary to submit a new one.

A couple who are delayed in the delivery of the IRS was with the statement "wrong". For this, they were presented with two statements of income (by applying the tax separately). If the couple want to be taxed on collection for the year 2015 "shall proceed to the delivery of a new income statement with option for taxation the joint in a period of two years from the date of expiry of the legal deadline for the submission of the declaration, which will be subject to the fine because it is not the first declaration delivered for the year 2015".

If the declaration was delivered outside the statutory period (being, also in this case, "error"), the couple now will not have to do any procedure. "The TA will promote the correction of its own motion of this error. However, as this is a first statement delivered outside the deadline, there will be place to the application of a fine".

The case changes if the couple has opted for taxation separate, delivering the declaration within the deadline but completed after that "it would be more advantageous to the option for taxation joint". In this case, if the couple still want to have taxed in the assembly, "shall proceed to the delivery of a new income statement with option for taxation the joint in a period of two years from the date of expiry of the legal deadline for the submission of the declaration, which will be subject to the fine because it is not the first declaration delivered for the year 2015".

in Some cases, the situations described by the tax authorities may look similar, but a small difference circumstantial is a determining factor to say if the couple must submit a new declaration, or if you just wait for OT.

Questions and answers from the Irs