BIR Ruling

March 21, 1973 Atty. George T. Concepcion 1102 JMT Building Ayala Avenue Makati, Rizal S i r : This refers to your letter dated February 21, 1973 requesting information on the following query: "I have a client who has been separated from his wife for the last twelve (12) years. Although they are on civil terms whenever they have occasion to meet each other yet each does not fully know the total earnings of the other since as above stated they have lived separately under different roofs for the last twelve (12) years. "I would like to ask information whether or not the man is liable for whatever income the wife could have earned if it so happens that the wife does not report her earnings. In reply thereto, I have the honor to inform you that in the case of married persons, whether citizens, residents or non-resident aliens, only one consolidated return for the taxable year shall be filed by either spouse to cover the income of both spouses, but where it is impracticable for the spouses to file one consolidated return, each spouse may file his separate return of income, but the returns so filed shall be consolidated for tax purposes (Section 45(d), Tax Code). However, if one of the returns is filed on time, and the other of the two is filed tardily, or has not been filed at all, there is a delinquency which must be answered for by the one in connection with whose return it occurred. (Merten's, Law of Federal Income Taxation, Vol. 8A, ch. 47, par. 47.11 pp. 29-30). Accordingly, your client who has been separated from his wife had been filing his yearly income tax returns, is not liable to any delinquency arising from the non-filing of separate income tax returns of his wife. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue