CH. 61—INFORMATION AND RETURNS
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shall provide for the application of this section in the case of husband and wife, including provisions determining when a joint return under this section may be permitted or required, whether the liability shall be joint and several, and whether one spouse may make return under this section and the other without regard to this section. SEC. 6015. DECLARATION OF ESTIMATED INCOME TAX B¥ INDIVIDUALS. (a) REQUIREMENT OF DECLARATION.—Every individual (other than
a nonresident alien with respect to whose wages, as defined in section 3401 (a), withholding under chapter 24 is not made applicable, but including every alien individual who is a resident of Puerto Rico during the entire taxable year) shall make a declaration of his estimated tax for the taxable year if— (1) the gross income for the taxable year can reasonably be expected to consist of wages (as defined in section 3401(a)) and of not more than $100 from sources other than such wages, and can reasonably be expected to exceed— (A) $5,000, in the case of a single individual other than a head of a household (as defined in section 1(b)(2)) or a surviving spouse (as defined in section 2(b)) or in the case of a married individual not entitled to file a joint declaration with his spouse; (B) $10,000, in the case of a head of a household (as defined in section 1(b)(2)) or a surviving spouse (as defined in section 2 (b)); or (C) $5,000 in the case of a married individual entitled under subsection (b) to file a joint declaration with his spouse, and the aggregate gross income of such individual and his spouse for the taxable year can reasonably be expected to exceed $10,000; or (2) the gross income can reasonably be expected to include more than $100 from sources other than wages (as defined in section 3401 (a)) and can reasonably be expected to exceed the sum of— (A) the amount obtained by multiplying $600 by the number of exemptions to which he is entitled under section 151 plus (B) $400. (b) JOINT DECLARATION BY HUSBAND AND W I F E. — I n the case of a husband and wife, a single declaration under this section may be made by them jointly, in which case the liability with respect to the estimated tax shall be joint and several. No joint declaration may be made if either the husband or the wife is a nonresident alien, if they are separated under a decree of divorce or of separate maintenance, or if they have different taxable years. If a joint declaration is made but a joint return is not made for the taxable year, the estimated tax for such year may be treated as the estimated tax of either the husband or the wife, or may be divided between them. (c) ESTIMATED T A X. — For purposes of this title, in the case of an individual, the term "estimated tax " means the amount which the individual estimates as the amount of the income tax imposed by chapter 1 for the taxable year, minus the amount which the individual estimates as the sum of any credits against tax provided by part IV of subchapter A of chapter 1. (d) CONTENTS OF DECLARATION.—The declaration shall contain such pertinent information as the Secretary or his delegate may by forms or regulations prescribe. § 6015(d)
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