Income tax assessment options for a seperated couple

Discussion in 'Tax' started by jim, 12 May 2018.

  1. jim

    jim Frequent Poster

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    Hi,

    Can a seperated couple, that were assessed jointly for income tax whilst married, continue to be assessed as such after seperating or do they need to be assessed as single individuals?

    I have researched it as best I can and from what I am seeing they cannot be assessed jointly unless there is a maintenance payment being made. Is this correct?

    Thanks,
    Jim
     
    deco87 likes this.
  2. deadlyduck

    deadlyduck Frequent Poster

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    You are correct re one of the requirements for joint assessment- in order to be able to continue to avail of 'joint assessment' one requirement is that there must be legally enforceable maintenance payments being made.

    See here for further information: Revenue website
     
  3. jackdunne250

    jackdunne250 Registered User

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    I'm in the same situation. Currently, we're both jointly assessed and we'd like to keep it that way until she earns enough to make it worth her while to be assessed on her own. From what I read online, this is fine but we both need to write to Revenue to say so. In addition, I have a few other questions about this:
    • Are there any changes to tax bands or credits after separation?
    • I have the children half the time - is there any tax credits I can avail of?
    Thanks,
    J.
     
  4. jim

    jim Frequent Poster

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    404
    Hi,

    My reading on the revenue website is that in order to remain joint assessed there needs to be a maintenance payment being made. Or is simply the case that both parties elect to revenue to be joint assessed?
     
  5. deco87

    deco87 Frequent Poster

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    77
    Interest in this. Maintenance order allows joint assess. No order single assessed. Seems to be the case. Tax relief is available to whoever has child the maximum amount of time... Small but a gain.
     
  6. jackdunne250

    jackdunne250 Registered User

    Posts:
    2
    Just to update you on this. Revenue clarified that we can both remain jointly assessment in the year of separation. That is, the year we have a legal separation agreement and maintenance payments are legally enforced. After that, we're taxed as single people.
    Hope this helps.
     
    Mary55555 likes this.