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26 CFR 1.4-3 - Husband and wife filing separate returns.
(a) In general. If the separate adjusted gross income of a husband is less than $5,000 and the separate adjusted gross income of his wife is less than $5,000,
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Filing Taxes After Divorce or Separation
Oct 31, 2023 Married filing separately: If you file separate tax returns, you report only your own income, deductions and credits on your individual return.
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2017 Publication 501
Jan 2, 2018 For. 2017, the phaseout begins at $156,900 for mar- ried individuals filing separate returns;. $261,500 for single individuals; $287,650 for.
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