California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.6 - Administration of Franchise and Income Tax › Subchapter 2 - Returns › Article 1 - Individuals and Fiduciaries › Section 18501 - Returns, Married Couples

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The
					 income limits for filing joint or separate returns by a married couple are set
					 out in Section
					 18501
					 of the Revenue and Taxation Code. Procedures and rules for filing joint or
					 separate returns by a married couple are set out in Section
					 18521
					 of the Revenue and Taxation Code. For filing a joint return after filing a
					 separate return see Sections
					 18522
					 and
					 18526
					 of the Revenue and Taxation Code.
(b) A joint return of a husband and wife
					 shall be signed by both spouses, except that one spouse may sign the return as
					 the agent for the other, if the return is accompanied by a power of attorney
					 authorizing such action. The spouse acting as agent shall, with the principal,
					 assume the responsibility for making the return and incur liability for the
					 penalties provided for erroneous, false or fraudulent returns. The spouse who
					 prepares the joint return of husband and wife shall execute the declaration
					 that the joint return is made under penalties of perjury. The spouse who fills
					 in the return shall be considered to have prepared the return. If the return is
					 prepared by both spouses, or by neither spouse, then both spouses shall execute
					 said declaration. Exceptions to both spouses signing are applicable to both
					 spouses executing said declaration.
(c) If a separate return is filed by a
					 resident married couple, each must report income from his or her separate
					 property. Each must also report one-half of any community income, e.g., wages,
					 salaries, and other compensation for personal services performed by either or
					 both spouses; one-half of the income from community property owned, etc. If the
					 husband and wife are separated and choose to file separate returns, then the
					 entire earnings of each spouse is reported separately.
(d) Whether the income of a married couple
					 who are nonresidents of this state must be reported by the husband or wife if a
					 separate return is filed depends upon the spouse's domicile and the character
					 of the income. Whether, in what fashion and to what extent income belongs to an
					 individual spouse depends upon the character of the income. The character of
					 the income is determined by the law of the state of domicile of the spouse
					 earning the income.
1. Change
						without regulatory effect renumbering former section
						18402 to new section
						18501, including amendment of
						section and NOTE filed 4-28-97 pursuant to section
						100, title 1, California Code of
						Regulations (Register 97, No. 18).
2. Change without regulatory
						effect adding new subchapter 2 (articles 1 through 5), article 1 (sections
						18501 through
						18566) and relocating section
						18501 from chapter 2.5, subchapter
						17 to chapter 2.6, subchapter 2 filed 11-23-98 pursuant to section
						100, title 1, California Code of
						Regulations (Register 98, No. 48).
3. Change without regulatory
						effect amending subsection (a) and NOTE filed 7-5-2000 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2000, No. 27).
Note: Authority cited: Section
						  19503,
						  Revenue and Taxation Code. Reference: Sections
						  18501,
						  18521,
						  18522
						  and
						  18526,
						  Revenue and Taxation Code.