Joint or Separate Returns

013.01 When a husband and wife, both of whom are either residents or nonresidents for the entire taxable year, have elected to file a joint federal return, they must file a joint Nebraska return; or if they have elected to file separate federal returns, they must file separate Nebraska returns.

013.01A If a military service member has elected to file a joint Nebraska return with a Nebraska resident or partial-year resident, the nonresident's military income for active duty service is deducted as an adjustment on the Nebraska return. (See Regulation 22-003)

013.02 If for some part of the year one spouse is a resident and the other is a nonresident and they have elected to file a joint federal return, they may either file separate Nebraska returns or they may elect to file a joint Nebraska return, in which case all income must be included as if both were residents during those parts of the year when either spouse was a resident. Where the resident and the nonresident spouses elect to file separate Nebraska returns, all amounts on the separate Nebraska returns must be computed as if they had filed separate federal returns.

013.03 When a husband and wife have elected to file a joint Nebraska return, they may revoke the election and file separate returns in the following manner:

013.03A Both spouses must file a separate Nebraska return with a “married, filing separate” status. The spouse whose social security number was listed first on the original Nebraska return must file an Amended Nebraska Individual Income Tax Return. The spouse whose social security number was listed as the "spouse's social security number” on the original return will file a Nebraska Individual Income Tax Return; 013.03B A copy of the actual federal joint return and copies of federal returns recomputed on a married filing separate basis must be attached to each of the spouses' returns; 013.03C Each Nebraska return as required in Reg-22-013.03A above must include the full name and social security number of the other spouse; and 013.03D Both spouses must sign each Nebraska return required in Reg-22-013.03A.

(Section 77-2732, R.R.S. 2003. March 7, 2006.)