Returns of Married Individuals, Deceased or Disabled Individuals and Fiduciaries

(b) If the income tax liabilities of husband and wife are determined on a joint return, their tax liabilities shall be joint and several.

(c) If either husband or wife is a resident and the other is a nonresident, they shall file separate tax returns under this article on such single or separate forms as may be required by the department, in which event their tax liabilities shall be separate except as provided in subsection (d) unless both elect to determine their joint taxable income as if both were residents, in which event their tax liabilities shall be joint and several.

(d) If husband and wife file separate tax returns under this article on a single form pursuant to subsections (b) or (c) and:

(1) If the sum of the payments by either spouse, including withheld and estimated taxes, exceeds the amount of the tax for which such spouse is separately liable, the excess may be applied by the department to the credit of the other spouse if the sum of the payments by such other spouse, including withheld and estimated taxes, is less than the amount of the tax for which such other spouse is separately liable.

(2) If the sum of the payments made by both spouses with respect to the taxes for which they are separately liable, including withheld and estimated taxes, exceeds the total of the taxes due, refund of the excess may be made payable to both spouses, or if either is deceased, to the survivor. Provided, however, That the provisions of this subsection (d) shall not apply if the return of either spouse includes a demand that any overpayment made by him or her shall be applied only on account of his or her separate liability.

(e) Except as provided under subsections (e.1) and (e.2), the final return for any deceased individual shall be made, signed and filed by his executor, administrator, or other personal representative charged with his property. ((e) amended July 2, 2012, P.L.751, No.85)

(e.1) (1) During the year in which a spouse dies, a surviving spouse may file his or her return for the year jointly with the final return of his or her deceased spouse if the joint return could have been filed if both spouses were living for the entire taxable year. If a personal representative, executor or administrator or other fiduciary is appointed on behalf of the deceased spouse before the deceased spouse's tax return is filed, the surviving spouse may not file a joint return without the consent of the fiduciary. If a joint return is filed, both the fiduciary of the deceased spouse's estate and the surviving spouse must sign the joint return.

(2) A surviving spouse may make, sign and file the final tax return of his or her deceased spouse if the deceased spouse did not previously file a return for that taxable year and if a personal representative, executor or administrator has not been appointed by the time the return is made, signed and filed. If the surviving spouse properly files a final return for the deceased spouse under this paragraph, a fiduciary who is later appointed for the deceased spouse may supersede the final return filed by the surviving spouse by filing a separate return for the deceased spouse. Any joint return improperly filed by the surviving spouse or superseded by the fiduciary shall be treated as void. If the surviving spouse files his or her own tax return jointly with the deceased spouse's return under this paragraph and the return is superseded by the filing of a return by the deceased spouse's fiduciary, the surviving spouse shall be required to file a separate return within 90 days of the filing of the fiduciary's return. The surviving spouse's separate return shall be deemed to be filed:

(i) on the day the joint return was filed if it is filed within such time; or

(ii) the date the department receives it.

((e.1) added July 2, 2012, P.L.751, No.85)

(e.2) If both taxpayers die during the same tax year, a final return for each deceased spouse may be jointly filed if a joint return could have been filed had both spouses lived for the entire taxable year and with the consent of the personal representatives, executors or administrators of both deceased spouses under subsection (e.1) by the due date, including extensions, of the joint tax return. Both fiduciaries must sign the joint return. ((e.2) added July 2, 2012, P.L.751, No.85)

(f) The return for an individual who is unable to make a return by reason of minority or other disability shall be made and filed by his guardian, committee, fiduciary or other person charged with the care of his person or property, or by his duly authorized agent.

(g) The return for an estate or trust shall be made and filed by the fiduciary. If two or more fiduciaries are acting jointly, the return may be made by any one of them. If the executor of the estate and trustee of the trust make an election under section 645 of the Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 645), as amended, to treat the income of the trust as part of the estate, the fiduciary may make and file a joint tax return for the estate and trust under this subsection for the taxable years when the trust income is reported as part of the estate income in accordance with section 645 of the Internal Revenue Code of 1986, as amended. If the income tax liabilities of the estate and trust are filed on a joint tax return under this subsection, the tax liabilities of the estate and trust shall be joint and several. The provisions of subsection (d) shall be applicable to a joint tax return filed under this subsection. ((g) amended June 28, 2019, P.L.50, No.13)

(331 added Aug. 31, 1971, P.L.362, No.93) Compiler's Note: Section 29 of Act 13 of 2019 provided that the amendment or addition of sections 331(g) and 336.3 of this act shall apply to tax years beginning after December 31, 2019. Compiler's Note: Section 30(2) of Act 85 of 2012, which amended subsec. (e) and added subsecs. (e.1) and (e.2), provided that the amendment or additions shall apply to tax years beginning on or after January 1, 2013.