Married, filing separately & spouse didn’t file

[ashp0121]

I am no longer with my spouse although we are still legally married. I extended my 2023 return because he hasn’t filed and the form asks about his earnings. He does not plan to file so what action should I take? Should I put zero for his income?

[JandKit]

Hi ashp0121,

Thank you for allowing me to answer this question for you. As you note in your question, you are married but presently unable to file with your spouse because of his refusal to do so. You did not mention if there were children or when the separation occurred. If there are children, and your separation began before June, it is safe to say that you could file Head of Household. and claim any dependent that lived with you greater than 6 months. If there are no dependents in the home and there is no legal separation, your only choices are married filing jointly or married filing separately.

If your husband decides not to file with you, than you can still file married filing separately. You will not need his income in that case but will need to include his social security number and name on your tax return

on your taxes.

Good luch to you!

[FranklinF]

In order to file a Joint Return it is a MUST that you have ALL the income information about your spouse. If your spouse does not want to file a joint return or simply refuses to provide the information, you must file as Married Filing Separately.

FIRSTLY, per IRS guidelines, MARRIED COUPLES only have TWO available filing statuses: Married Filing Jointly, and Married Filing Separately (there are special rules for taxpayers living in Community Property States).

SECONDLY, if you and your spouse are NOT together anymore, and are NOT LEGALLY SEPARATED NOR DIVORCED at the end of the year, per IRS Regulations, you MUST File as either: Married Filing Jointly, or Married Filing Separately.

THIRDLY, The IRS considers you married for filing purposes until you get a final decree of divorce or separate maintenance.

LASTLY, per IRS instructions, if you're married or legally separated, you may be eligible to file as Head of Household if ALL of these apply:

• Your spouse didn't live in your home for the last 6 months of the year
• You paid more than half the cost of keeping up your home for the year.
• Your home was the main home of your dependent child for more than half the year

Filing taxes after divorce or separation 

Publication 504 (2023), Divorced or Separated Individuals 

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[ashp0121]

Thank you! There are two children at home and last year my spouse didn’t live in the house from January - June. He moved back in July for financial reasons although I paid for the majority of expenses. 

We have since separated again and he has expressed he will not be filing for 2023. 

[rnhardin]

If (for example) one spouse doesn't want to file taxes but the other does so they file separately. Is the who files still responsible for the one who does not file, if audited and if taxes owed or not?

[Mike9241]

A couple who chooses to file under the MFS status will report their income, deductions, and credits on their own, individual tax return. Each spouse is responsible for their own taxes and cannot be held accountable for any tax liability of their spouse, nor any errors on spouse’s return.

however, in a community property state, the e allocation of income is govern by state law 

[Vanessa A]

No.  If you do not file a joint return, you are not liable for your spouse not filing a return.  If they file a return and it is a separate return, you are not liable for whatever is on their return.  

If you file a joint return, you then become responsible for everything on the return including their tax liability.