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Jayden and Chloe Harper Are Husband and Wife and Use

Question 150

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Jayden and Chloe Harper are husband and wife and use the calendar year for tax purposes.
a.If the Harpers file a joint return for 2014,can they later switch to separate returns for 2014?
b.If the Harpers file separate returns for 2014,can they later switch to a joint return for 2014?

Correct Answer:

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a.Unless the Harpers do so on or before ...

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