SB464,68,2320 71.03 (2) (d) 2. No joint return may be filed if either the husband or wife spouse
21at any time during the taxable year is a nonresident alien, unless an election is in
22effect for the taxable year under section 6013 (g) or (h) of the internal revenue code
23Internal Revenue Code.

171.03 (2) (d) 3. No joint return may be filed if the husband and wife spouses
2have different taxable years, except that if their taxable years begin on the same day
3and end on different days because of the death of either or both the joint return may
4be filed with respect to the taxable year of each unless the surviving spouse remarries
5before the close of his or her taxable year or unless the taxable year of either spouse
6is a fractional part of a year under section 443 (a) (1) of the internal revenue code
7Internal Revenue Code.

SB464,69,239 71.03 (2) (g) Joint return following separate return. Except as provided in par.
10(i), if an individual has filed a separate return for a taxable year for which a joint
11return could have been filed by the individual and the individual's spouse under par.
12(d) or (e) and the time prescribed by law for timely filing the return for that taxable
13year has expired, the individual and the individual's spouse may file a joint return
14for that taxable year. A joint return filed by the husband and wife spouses under this
15paragraph is their return for that taxable year, and all payments, credits, refunds
16or other repayments made or allowed with respect to the separate return of each
17spouse for that taxable year shall be taken into account in determining the extent
18to which the tax based upon the joint return has been paid. If a joint return is filed
19under this paragraph, any election, other than the election to file a separate return,
20made by either spouse in that spouse's separate return for that taxable year with
21respect to the treatment of any income, deduction or credit of that spouse may not
22be changed in the filing of the joint return if that election would have been irrevocable
23if the joint return had not been filed.

SB464,70,4

171.03 (2) (m) 2. If a husband and wife spouses change from a joint return to
2separate returns within the time prescribed in subd. 1., the tax paid on the joint
3return shall be allocated between them in proportion to the tax liability shown on
4each separate return.

SB464,70,156 71.03 (4) (a) Natural persons whose total income is not in excess of $10,000 and
7consists entirely of wages subject to withholding for Wisconsin tax purposes and not
8more than $200 total of dividends, interest and other wages not subject to Wisconsin
9withholding, and who have elected the Wisconsin standard deduction and have not
10claimed either the credit for homestead property tax relief or deductions for expenses
11incurred in earning such income, shall, at their election, not be required to record on
12their income tax returns the amount of the tax imposed on their Wisconsin taxable
13income. Married persons shall be permitted this election only if the joint income of
14the husband and wife spouses does not exceed $10,000, if both report their incomes
15on the same joint income tax return form, and if both make this election.

SB464,70,1817 71.05 (22) (a) (title) Election of deductions; husband and wife spousal
18deductions.

SB464,70,2120 71.07 (5m) (a) 3. “Household" means a claimant and an individual related to
21the claimant as husband or wife his or her spouse.

SB464,71,223 71.07 (9e) (b) No credit may be allowed under this subsection to married
24persons, except married persons living apart who are treated as single under section

17703 (b) of the internal revenue code Internal Revenue Code, if the husband and wife
2spouses report their income on separate income tax returns for the taxable year.

SB464,71,114 71.09 (13) (a) 2. The tax shown on the return for the preceding year. If a
5husband and wife spouses who filed separate returns for the preceding taxable year
6file a joint return, the tax shown on the return for the preceding year is the sum of
7the taxes shown on the separate returns of the husband and wife spouses. If a
8husband and wife spouses who filed a joint return for the preceding taxable year file
9separate returns, the tax shown on the return for the preceding year is the husband's
10or wife's each spouse's proportion of that tax based on what their respective tax
11liabilities for that year would have been had they filed separately.

SB464,71,1413 71.52 (4) “Household" means a claimant and an individual related to the
14claimant as husband or wife his or her spouse.

SB464,71,2216 71.83 (1) (a) 8. `Joint return replacing separate returns.' If the amount shown
17as the tax by the husband and wife spouses on a joint return filed under s. 71.03 (2)
18(g) to (L) exceeds the sum of the amounts shown as the tax upon the separate return
19of each spouse and if any part of that excess is attributable to negligence or
20intentional disregard of this chapter, but without intent to defraud, at the time of the
21filing of that separate return, then 25 percent of the total amount of that excess shall
22be added to the tax.

SB464,72,424 71.83 (1) (b) 5. `Joint return after separate returns.' If the amount shown as
25the tax by the husband and wife spouses on a joint return filed under s. 71.03 (2) (g)

1to (L) exceeds the sum of the amounts shown as the tax on the separate return of each
2spouse and if any part of that excess is attributable to fraud with intent to evade tax
3at the time of the filing of that separate return, then 50 percent of the total amount
4of that excess shall be added to the tax.