Retirement Savings Credit--Help

[Outlookgal]

Client is filing M-S in 2011 prior years filed M-J. In 2011 do I have to look back at the 2008-2010 M-J tax years. Only distribution was done in 2010 Husband had pension. Do I have to include this on her 2011 return?

[Koss]

Form 8880

I think you are getting it backwards.

The instructions for Form 8880 direct the taxpayer to include distributions received by the spouse only if it is a joint return.

There is an exception to this rule. If you are filing a joint return for 2011, and the spouse received a distribution in an earlier year, you do not include that distribution if they did not file a joint return in that earlier year.

That's interesting, but it's not relevant to your client. The exception deals with cases where the 2011 filing status is MFJ, and earlier year was MFS.

Your client is filing MFS for 2011, and earlier years were MFJ.

If the filing status is not MFJ on the 2011 tax return, you do not include distributions received by the spouse. Period.

BMK

[Outlookgal]

Thanks Burton. I was reading way more into this than I should have. You are definitely right. Before reading your reply I found 2001-44 IRB Announcements 2001-06 to clairfy
my thinking lol The exception only applies to MJ. I did switch my thinking. Thanks I truly appreciate your time and comment.