A calendar year is a fixed period of time; however, a tax return may concern any number of years. For example, many taxpayers will probably file their 2021 tax return in calendar year 2022. Additionally, some may need to amend a prior year tax return, e.g. 2020 or 2019, and they may file that amended return during calendar year 2022. And there are some taxpayers who may have never filed a tax return for 2020 or 2019, or an earlier tax year, and decide to file such return during calendar year 2022.
Thus, the first part of the phrase You and your spouse did not file a joint return for a tax year... relates to any joint return for any tax year. The latter part of the phrase, beginning or ending in the calendar year relates to the period beginning January 31st and ending December 31st.
@cbrisson
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