AB337,34,1714 71.03 (2) (d) 2. No joint return may be filed if either the husband or wife spouse
15at any time during the taxable year is a nonresident alien, unless an election is in
16effect for the taxable year under section 6013 (g) or (h) of the internal revenue code
17Internal Revenue Code.

AB337,34,2519 71.03 (2) (d) 3. No joint return may be filed if the husband and wife spouses
20have different taxable years, except that if their taxable years begin on the same day
21and end on different days because of the death of either or both the joint return may
22be filed with respect to the taxable year of each unless the surviving spouse remarries
23before the close of his or her taxable year or unless the taxable year of either spouse
24is a fractional part of a year under section 443 (a) (1) of the internal revenue code
25Internal Revenue Code.

AB337,35,162 71.03 (2) (g) Joint return following separate return. Except as provided in par.
3(i), if an individual has filed a separate return for a taxable year for which a joint
4return could have been filed by the individual and the individual's spouse under par.
5(d) or (e) and the time prescribed by law for timely filing the return for that taxable
6year has expired, the individual and the individual's spouse may file a joint return
7for that taxable year. A joint return filed by the husband and wife spouses under this
8paragraph is their return for that taxable year, and all payments, credits, refunds
9or other repayments made or allowed with respect to the separate return of each
10spouse for that taxable year shall be taken into account in determining the extent
11to which the tax based upon the joint return has been paid. If a joint return is filed
12under this paragraph, any election, other than the election to file a separate return,
13made by either spouse in that spouse's separate return for that taxable year with
14respect to the treatment of any income, deduction or credit of that spouse may not
15be changed in the filing of the joint return if that election would have been irrevocable
16if the joint return had not been filed.

AB337,35,2118 71.03 (2) (m) 2. If a husband and wife spouses change from a joint return to
19separate returns within the time prescribed in subd. 1., the tax paid on the joint
20return shall be allocated between them in proportion to the tax liability shown on
21each separate return.

AB337,36,723 71.03 (4) (a) Natural persons whose total income is not in excess of $10,000 and
24consists entirely of wages subject to withholding for Wisconsin tax purposes and not
25more than $200 total of dividends, interest and other wages not subject to Wisconsin

1withholding, and who have elected the Wisconsin standard deduction and have not
2claimed either the credit for homestead property tax relief or deductions for expenses
3incurred in earning such income, shall, at their election, not be required to record on
4their income tax returns the amount of the tax imposed on their Wisconsin taxable
5income. Married persons shall be permitted this election only if the joint income of
6the husband and wife spouses does not exceed $10,000, if both report their incomes
7on the same joint income tax return form, and if both make this election.

AB337,36,109 71.05 (22) (a) (title) Election of deductions; husband and wife spousal
10deductions.

AB337,36,1312 71.07 (5m) (a) 3. “Household" means a claimant and an individual related to
13the claimant as husband or wife his or her spouse.

AB337,36,1815 71.07 (9e) (b) No credit may be allowed under this subsection to married
16persons, except married persons living apart who are treated as single under section
177703 (b) of the internal revenue code Internal Revenue Code, if the husband and wife
18spouses report their income on separate income tax returns for the taxable year.

AB337,37,220 71.09 (13) (a) 2. The tax shown on the return for the preceding year. If a
21husband and wife spouses who filed separate returns for the preceding taxable year
22file a joint return, the tax shown on the return for the preceding year is the sum of
23the taxes shown on the separate returns of the husband and wife spouses. If a
24husband and wife spouses who filed a joint return for the preceding taxable year file
25separate returns, the tax shown on the return for the preceding year is the husband's

1or wife's each spouse's proportion of that tax based on what their respective tax
2liabilities for that year would have been had they filed separately.

AB337,37,54 71.52 (4) “Household" means a claimant and an individual related to the
5claimant as husband or wife his or her spouse.

AB337,37,137 71.83 (1) (a) 8. `Joint return replacing separate returns.' If the amount shown
8as the tax by the husband and wife spouses on a joint return filed under s. 71.03 (2)
9(g) to (L) exceeds the sum of the amounts shown as the tax upon the separate return
10of each spouse and if any part of that excess is attributable to negligence or
11intentional disregard of this chapter, but without intent to defraud, at the time of the
12filing of that separate return, then 25 percent of the total amount of that excess shall
13be added to the tax.

AB337,37,2015 71.83 (1) (b) 5. `Joint return after separate returns.' If the amount shown as
16the tax by the husband and wife spouses on a joint return filed under s. 71.03 (2) (g)
17to (L) exceeds the sum of the amounts shown as the tax on the separate return of each
18spouse and if any part of that excess is attributable to fraud with intent to evade tax
19at the time of the filing of that separate return, then 50 percent of the total amount
20of that excess shall be added to the tax.

AB337,37,2222 77.25 (8m) Between husband and wife spouses.

AB337,38,224 77.54 (7) (b) 1. The item is transferred to a child, spouse, parent, father-in-law,
25mother-in-law parent-in-law, daughter-in-law , or son-in-law of the transferor or,

1if the item is a motor vehicle, from the transferor to a corporation owned solely by the
2transferor or by the transferor's spouse.