If both spouses jointly own a cow-calf operation, the number of cattle may be allocated by the ratio of the spouses' ownership to create a refund for each spouse. Use both "Spouse" and "Taxpayer or Corporation" columns if both spouses choose to claim refunds. One refund check will be sent in both spouse's names.

If both spouses are involved in separate operations, use both the "Spouse" and "Taxpayer or Corporation" columns. Check the box to indicate you are involved in separate operations. Two refund checks will be issued, one to each spouse.

Back