Military Spouses

See Tax Responsibilities of Servicemembers and their Spouses

Married Separate Filers: Married taxpayers filing married filing separately must use the combined income of both spouses in determining eligibility for exemption from tax.

If either spouse has a net operating loss that is carried forward, then the other spouse cannot use the low income exemption. If the spouse with the net operating loss chooses not to carry the loss forward, then the other can claim the low income exemption. A statement must be included with the return saying that the spouse with the net operating loss will not carry it forward.

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