Filing Status

You and your spouse can file a joint return even though one of you has no income or deductions. Your joint return must include all income and deductions for both spouses. Married couples who both have taxable income normally benefit by filing separately.

Married, Filing Separate Returns on the Same Form
If both you and your spouse have income, you can file separate returns even if you filed a joint federal return. Each of you must claim your own income, deductions and exemptions. If one spouse itemizes deductions, so must the other. Married persons cannot file on the same form when one spouse is a resident and the other spouse is a nonresident.

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