Married Jointly assessed question

Green Mile

I’ve come across a case where a person is on an income of approx €59,000 per year and their wife is on a disability payment from welfare for the last 4 years.

They haven’t selected to be jointly assessed with Revenue yet.

I know a form 11 can be done to move the unused tax credits in prior years to the main income individual however, the household income threshold might be exceeded and the disability payment from the welfare may be stopped. Is that true and would there then be a backdated overpayment amount be due back to welfare for 4 years?

Xander10

Need more info.

When they applied for the disability payment, what info did they declare as part of the means test?

Revenue don't backdate joint assessment. March 31 is the cut off date for electing for joint assessment in a year. If they apply now they'll be jointly assessed for 2023.

kheb

Unused credits and cut off point can be shared between spouses under separate assessment and would just require a MyEnquiry to Revenue. I don’t know anything about the disability issue.

Xander10

https://www.boards.ie/discussion/comment/119072259#Comment_119072259

Joint assessment applies by default on notifying of marriage.

If they haven't selected another option or previously notified revenue of marriage, then joint assessment does apply by default back to the year post marriage.

https://www.boards.ie/discussion/comment/119072432#Comment_119072432

If they haven't had joint assessment previously I'm assuming they haven't notified Revenue of their marriage.

Just taking the below from Revenue's website.

"You must do this on or before 31 March in the year you want the selection to apply."

https://www.revenue.ie/en/life-events-and-personal-circumstances/marital-status/marriage-and-civil-partnerships/joint-assessment.aspx

Xander10

https://www.boards.ie/discussion/comment/119072886#Comment_119072886

The 31st march deadline refers to nominating which spouse is to be the main assessable spouse under joint assessment.

https://www.boards.ie/discussion/comment/119073078#Comment_119073078

Interesting. I had someone recently submit a request for separate assessment on April 2nd and they were told they will continue to be jointly assessed for 2022 as they missed the 31 March deadline.

Xander10

https://www.boards.ie/discussion/comment/119073586#Comment_119073586

Correct. Joint assessment by default in the absence of selecting alternative. Highest income earner made assessable spouse in the absence of specific request. Change in a year by deadline you referred in revenue c&p.

If you want to switch from joint assessment to separate assessment for a new year you must request that change by 31 march of that year.