Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES
Section 35.01.01.805 - JOINT RETURNS

Universal Citation: ID Admin Code 35.01.01.805

Current through September 2, 2024

Sections 63-3031, 32-201, and 32-209, Idaho Code

01. In General.

a. If a married couple files a joint return and the due date for filing a separate return has expired for either spouse, separate returns may not be filed thereafter.

02. Resident Aliens or United States Citizens Married to Nonresident Aliens. A United States citizen or resident married to a nonresident alien may elect to treat the spouse as a resident alien allowing them to file a joint return. In this case they are taxed on their worldwide income. The individuals must be able to provide all records and information necessary to determine their tax liability. A statement declaring the election is to be attached to the return for the first taxable year for which the election is to apply. In addition, the statement will include the name, address, and taxpayer identification number of each spouse, and is to be signed by both individuals making the election.

03. Examples. Available at Income Tax Rules Examples.

Effective April 6, 2023

Disclaimer: These regulations may not be the most recent version. Idaho may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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