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TEAM B206

Horizontales
A married taxpayer files a separate Form 1040 from his/her spouse under filing status married filing separately, however when figuring the amount of tax on taxable income enters the amount for taxpayers filing married filing jointly.
IRM 21.5.3-2 (GENERAL)
RESEARCH
IRM 21.3.3.4.2.3
IRM 21.6.2.4.2
IRM 21.6.4.4.1.6
MANAGER
LEAD
ACA CREDIT
IRM 21.6.1.7.2
Verticales
IRM 21.6.3.4.2 7
IRM 21.5.6.4
TC971 W AC 121/123/124/129/134/199/617
IRM 21.4.4.3 (HARDSHIP)
TP FILES TWO RETURNS IRM 21.6.7.4.14
HIRED A MAID
ADJUSTED GROSS INCOME
LETTER 105C
TAX CREDIT