Does My Spouse Legally Get Part of My Tax Return?

Joint Return Implications

The first thing you should be aware of when deciding to file a joint return is that you and your spouse are both responsible for any tax debts you report on a tax return. This is because when both of you consent to file a return together, you now share liability. But this sharing of liability doesn't mean that you each pay 50 percent of the debt owed. Rather, the IRS can hold both of you or just one of you responsible for the entire tax debt, "even if all the income was earned by the other spouse," states the IRS.

Just like the IRS imposes joint liability on you and your spouse, it also allows you to share in the benefits of filing a joint return. Probably the most significant benefits are the lower tax rates and higher standard deduction you are eligible to claim. That said, you and your spouse have a legal claim to half of the refund check if it's the result of a joint return. When you file a joint return, the IRS treats you both as earning the income, regardless of who actually does.

If you don't want to share a tax refund with your spouse, you can opt to file a separate return using the married filing separately status. When you do, there are some other implications that can affect the amount of your refund. One important distinction is that if your spouse chooses to itemize deductions on his own return, then you cannot claim the standard deduction or itemize your own expenses. This means that unless you qualify for other deductions or credits, you can only reduce your taxable income by one personal exemption.

Choosing to file a separate return may actually preclude you from calculating a tax refund that you would otherwise qualify for when filing a joint return. This is because many tax benefits are unavailable to both you and your spouse on separate returns. The IRS will not allow either of you to claim certain tax credits such as the earned income credit or any of the educational credits than can reduce your tax bill on a dollar-for-dollar basis. And if you live with your spouse at all during the year, neither of you can claim the credit for the elderly and disabled. In addition, certain adjustments to income are unavailable, such as the deduction for student loan interest.