The age deduction income limitation is based on the income of both spouses. If the spouses are estranged, can I prorate the deduction for the spouse whose return Im preparing?
No. The age deduction provisions require that married taxpayers who are eligible for an income-based deduction base their respective computations on their joint adjusted federal adjusted gross income (AFAGI). There are no exceptions to this requirement. If the joint AFAGI cannot be determined, then no age deduction can be claimed.
Related Questions
- The age deduction income limitation is based on the income of both spouses. If the spouses are estranged, can I prorate the deduction for the spouse whose return Im preparing?
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