10-019 Code Vt. R. 10-060-019-X
Section 5861(C).2 JOINT FILINGS OF MARRIED COUPLES
32 V.S.A. 5861(c) as amended permits joint filing of Vermont income tax returns, if such returns are permissable under the laws of the United States.
Therefore, beginning with returns filed for the taxable year 1968, a married couple whether resident or nonresident may file joint or separate Vermont income tax returns as permitted under the laws of the United States, irrespective of the joint or separate filings made of their U.S. Income tax return.
When a separate or joint return is filed with the State of Vermont which differs from the election made by the taxpayers in filing their federal income tax return covering the same taxable period, a copy of the computation for federal income tax purposes should accompany their Vermont tax return. This computation should be based on what the federal computation would have been had the federal election been the same as the state election. Whenever possible the computation should be made on actual federal tax forms.
The rules and regulations under the laws of the United States applicable to Income, exemptions and deductions for the computation of this mock federal return will apply.
10-019 Code Vt. R. 10-060-019-X
Effective Date: February 1969