Types of returns.

(a) If a husband and wife elect to file separate returns each shall report his or her separate income on a separate form.

(b) If a husband and wife elect to file a joint return they shall include all income of both husband and wife. A husband and wife may file a joint return even though one of them had no income.

(c) Husband and wife filing jointly receive no tax benefits under the Commonwealth income tax law as is the case when filing a joint return for Federal income tax purposes. The filing of a joint return would be for the convenience of the taxpayer.