In one of the most significant changes under the new law, the modified innocent spouse
exception no longer requires that the understatement of tax be substantial or that the item(s) to which the understatement is attributable be grossly erroneous.
If the surviving spouse
has not yet claimed his or her own benefit, he or she is entitled to receive the survivor's benefit or his or her own benefit.
STARS are a lot like customer service reps for squadron spouses
," Breazeale said.
No transfer of disquaqied assets: The nonrequesting spouse
did not transfer disqualified assets (6) to the requesting spouse
5) income from the work or intellectual activities, dividends, pensions, benefits or other payments collected by both spouses
or one of them after the commencement of the marriage, except for payments received for specific purposes (such as damages for moral or corporal injury, support, allowance or other benefits paid specifically to only one of the spouses
establishes that at the time he or she signed the joint return, he or she did not know, and had no reason to know, that there was an understatement of tax.
If the employer doesn't handle the division as explained, the non-employee spouse
should still report the income and any withholding.
The new findings show that physicians and family members need to address the social and practical needs of elderly people whose spouses
develop disabling illnesses, notes gerontologist Suzanne E.
The provisions for the surviving spouse
after the death of the first spouse
to die should be drafted to permit the property in the trust to qualify for the marital deduction.
I don't think you would find any military spouse
that wouldn't do it again,'' she said.
4) For example, if a donor spouse
transfers property so that a portion of the property interest is gifted to a third party and a portion of the interest is gifted to his or her spouse
, in order for the portion gifted to a third party to be eligible for gift-splitting, such interest must be ascertainable at the time of the gift and, hence, severable from the interest transferred to the nondonor spouse
Some surviving spouses
of deceased veterans have until Dec.
Unlike income taxes, where the spousal income is usually combined through a joint return, the Social Security tax views each spouse
as having their own self-employment income and Social Security tax obligation even when the spouses
file a joint return.
might believe that parents should spend everything necessary to make sure children get the best education while the other spouse
believes that students should earn the money to pay for college.
Since unmarried persons could not possibly leave anything to a spouse
or to legitimate offspring, their inclusion in the sample would distort the results concerning the relative importance of different recipients as named before.