Has your marital status changed? See if this affects your IRS

Taxpayers’ marital status may influence the delivery of the IRS. It all depends on the date the change occurs.



If you are married in 2016, you can decide whether you want to surrender the IRS separately or together this year. By default, the scheme which AT considers first is always that of separate taxation, so that there is nothing to prevent the couple from continuing to treat their tax in this way, if they so wish. But, as Deco stresses in its most recent Tax Guide, nothing prevents them from making the option for joint taxation.



In a divorce situation, the IRS even has to be filed separately, even if it has only been decided in the last month of 2016. Because, for the tax authorities, what is relevant is the civil status of the taxpayer as of December 31 of the year To which income relates and in case of divorce, the situation is noted in Table 4 of Field 3 of Model 3 (the cover page) of the IRS


Separation without divorce

In a de facto separation, the IRS must be filed separately stating the dependent children. In case of joint custody, both parents must indicate the dependents, the tax authorities proceeding to a division of the deductions. But the tax authorities also allow the IRS to file the IRS statement together if both are in agreement and the scheme is more reasonable for them. Strictly speaking, separations do not have to be communicated to the IRS, but if taxpayers so wish, they can point to this situation in field 5 of Table 4 (Model 3), in which case the tax authorities Deductions from the unmarried.



If a spouse’s death occurred during the past year and both have earned income in 2016, the surviving spouse only gives a statement and all income earned is included in his or her name.


Source: Dinheiro Vivo

Accounting and Tax advice