RECOMMENDATION 3370
RECOMMENDATION TEXT:
If you file a separate return for 2023, but you filed a joint return with your spouse for 2022, your 2022 tax is your share of the tax on the joint return. If you file a 2023 return as single, head of household, married filing separately, but you filed a joint return with a spouse for 2022, your 2022 tax is your share of the tax on the joint return. Ease of readability, taxpayers typically think of the word separate as married filing separately.
IRS Action: Adopted
We will add the following: If you file a 2024 return as single, head of household, married filing separately, but you filed a joint return with a spouse for 2023, your 2023 tax is your share of the tax on the joint return.
RECOMMENDATION 3371
RECOMMENDATION TEXT:
You are filing a separate return if you file as single, head of household, or married filing separately. Delete this sentence. If comment above is accepted this sentence is duplicative.
IRS Action: Adopted
Adopt
RECOMMENDATION 3372
RECOMMENDATION TEXT:
Add the following language: If your self-employment income for the applicable periods is less than $400 enter zero in Part II line 28. You are not required to complete Part II. Part II requires a taxpayer to consider self-employment tax in the underpayment penalty even if the net earnings from self- employment is below $400. Schedule SE is not required if the self- employment income is below $400.
IRS Action: Partially adopted
We will add the following: If your self-employment income for the applicable periods is less than $400 enter zero in Part II line 28. You are not required to complete Part II because your net earnings from self-employment may be too low to obligate you to pay self-employment tax. See Schedule SE.