V.I. Code tit. 33, § 717 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 21 - Information and Returns|Subchapter II - Tax Returns or Statements|Article B - Income Tax Returns|§ 717. Joint returns of income tax by husband and wife

 Joint returns  (a) A husband and wife may make a single return jointly of income taxes under the Virgin Islands income tax law, even though one of the spouses has neither gross income nor deductions, except as provided below— (1) no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien; (2) no joint return shall be made if the husband and wife have different taxable years; except that if such taxable years begin on the same day and end on different days because of the death of either or both, then the joint return may be made with respect to the taxable year of each. The above exception shall not apply if the surviving spouse remarries before the close of his taxable year, nor if the taxable year of either spouse is a fractional part of a year under section 443(a)(1) of the Virgin Islands income tax law; (3) in the case of death of one spouse or both spouses the joint return with respect to the decedent may be made only by his executor or administrator; except that in the case of the death of one spouse the joint return may be made by the surviving spouse with respect to both himself and the decedent if no return for the taxable year has been made by the decedent, no executor or administrator has been appointed, and no executor or administrator is appointed before the last day prescribed by law for filing the return of the surviving spouse. If an executor or administrator of the decedent is appointed after the making of the joint return by the surviving spouse, the executor or administrator may disaffirm such joint return by making, within 1 year after the last day prescribed by law for filing the return of the surviving spouse, a separate return for the taxable year of the decedent with respect to which the joint return was made, in which case the return made by the survivor shall constitute his separate return. Joint return after filing separate return  (b)  (1) In general. Except as provided in paragraph (2) of this subsection, if an individual has filed a separate return for a taxable year for which a joint return could have been made by him and his spouse under subsection (a) of this section and the time prescribed by law for filing the return for such taxable year has expired, such individual and his spouse may nevertheless make a joint return for such taxable year. A joint return filed by the husband and wife under this subsection shall constitute the return of the husband and wife for such taxable year, and all payments, credits, refunds, or other repayments made or allowed with respect to the separate return of either spouse for such taxable year shall be taken into account in determining the extent to which the tax based upon the joint return has been paid. If a joint return is made under this subsection, any election (other than the election to file a separate return) made by either spouse in his separate return for such taxable year with respect to the treatment of any income, deduction, or credit of such spouse shall not be changed in the making of the joint return where such election would have been irrevocable if the joint return had not been made. If a joint return is made under this subsection after the death of either spouse, such return with respect to the decedent can be made only by his executor or administrator. (2) Limitations for making of election. The election provided for in paragraph (1) of this subsection may not be made— (A) unless there is paid in full at or before the time of the filing of the joint return the amount shown as tax upon such joint return; or (B) after the expiration of 3 years from the last date prescribed by law for filing the return for such taxable year (determined without regard to any extension of time granted to either spouse); or (C) after there has been mailed to either spouse, with respect to such taxable year, a notice of deficiency under section 942 of this title, if the spouse, as to such notice, files a petition with the district court within the time prescribed in such section; or (D) after either spouse has commenced a suit in any court for the recovery of any part of the tax for such taxable year; or (E) after either spouse has entered into a closing agreement under section 1491 of this title with respect to such taxable year, or after any civil or criminal case arising against either spouse with respect to such taxable year has been compromised under section 1492 of this title. (3) When return deemed filed.  (A) Assessment and collection. For purposes of section 1161 of this title (relating to periods of limitations on assessment and collection), and for purposes of section 1281 of this title (relating to delinquent returns), a joint return made under this subsection shall be deemed to have been filed— (i) Where both spouses filed separate returns prior to making the joint return—on the date the last separate return was filed (but not earlier than the last date prescribed by law for filing the return of either spouse); (ii) Where only one spouse filed a separate return prior to the making of the joint return, and the other spouse had less than $600 of gross income ($1,200 in case such spouse was 65 or over) for such taxable year—on the date of the filing of such separate return (but not earlier than the last date prescribed by law for the filing of such separate return); or (iii) Where only one spouse filed a separate return prior to the making of the joint return, and the other spouse had gross income of $600 or more ($1,200 in case such spouse was 65 or over) for such taxable year—on the date of the filing of such joint return. (B) Credit or refund. For purposes of section 1181 of this title, a joint return made under this subsection shall be deemed to have been filed on the last date prescribed by law for filing the return for such taxable year (determined without regard to any extension of time granted to either spouse). (4) Additional time for assessment. If a joint return is made under this subsection, the periods of limitations provided in sections 1161 and 1162 of this title on the making of assessments and the beginning of levy or a proceeding in court for collection shall with respect to such return include one year immediately after the date of the filing of such joint return (computed without regard to the provisions of paragraph (3) of this subsection). (5) Additions to the tax and penalties.  (A) Additions to the tax. Where the amount shown as the tax by the husband and wife on a joint return made under this subsection exceeds the aggregate of the amounts shown as the tax upon the separate return of each spouse— (i) Negligence. If any part of such excess is attributable to negligence or intentional disregard of rules and regulations (but without intent to defraud) at the time of the making of such separate return, then 5 percent of the total amount of such excess shall be added to the tax; (ii) Fraud. If any part of such excess is attributable to fraud with intent to evade tax at the time of the making of such separate return, then 50 percent of the total amount of such excess shall be added to the tax. (B) Criminal penalty. For purposes of section 1525(1) of this title and section 1526 of this title (relating to criminal penalties in the case of fraudulent returns) the term “return” includes a separate return filed by a spouse with respect to a taxable year for which a joint return is made under this subsection after the filing of such separate return. Treatment of joint returns after death of either spouse  (c) For purposes of sections 21 and 443 of the Virgin Islands income tax law, where the husband and wife have different taxable years because of the death of either spouse, the joint return shall be treated as if the taxable years of both spouses ended on the date of the closing of the surviving spouse's taxable year. Definitions  (d) For purposes of this section— (1) the status of husband and wife of two individuals having taxable years beginning on the same day shall be determined— (A) if both have the same taxable year—as of the close of such year; and (B) if one dies before the close of the taxable year of the other—as of the time of such death; and (2) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married; and (3) if a joint return is made, the tax shall be computed on the aggregate income and the liability with respect to the tax shall be joint and several.