Community property laws factored heavily into the creation of filing statuses in the U.S. Tax Code.
Image courtesy of Pixabay.com Back in 2014 and into 2015, I posted a multi-part series of posts about the history of marriage in the tax code. In 2016 I was asked to condense that series into a CPE presentation. Here are excerpts from that presentation. This series of posts will cover a lot of [...]
In the beginning, in 1913, there were no filing statuses. There was just one tax bracket that applied to all taxpayers.
The marriage penalty came about in 1971 and got worse in the next 10+ years.
This blog post shows examples of the marriage penalty, which came about in 1971.