Treasury is reviewing the recently enacted tax law changes, including the new Marijuana Wholesale Tax. Developing clear and accurate information for tax stakeholders is our top priority. This guidance will be posted to our website in the coming weeks.
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2023 Joint Filer Scenarios
2023 Joint Filer Scenarios
Scenario 1
Older spouse is:
- born prior to January 1, 1946, and
- receiving private and public retirement and pension benefits.
Scenario 2
Filers are:
- born during the period January 1, 1946, through December 31, 1952.
Older spouse is:
- born in 1948, and
- receiving surviving spouse benefits from a deceased spouse.
Scenario 3
Filers are:
- born after December 31, 1958,
- receiving retirement and pension benefits, and
- receiving surviving spouse benefits from a deceased spouse born in 1944.
Scenario 4
Older spouse is:
- born in 1958.
Scenario 5
Filers are:
- born between January 1, 1946, and January 1, 1957.
Older spouse has:
- has reached the age of 67.
Scenario 6
Filers are:
- born during the period January 1, 1946, through December 31, 1952.
Older spouse is:
- born in 1948, and
- receiving benefits from Qualified Fire, Police, and County Corrections Service from a deceased spouse born in 1952.