IDAPA 35.01.01.805 — JOINT RETURNS (RULE 805)

Sections 63-3031, 32-201, and 32-209, Idaho Code
01.
In General.
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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.
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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.
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03.
Examples. Available at Income Tax Rules Examples.
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