PURPOSE: This rule is designed to clarify the eligibility of married persons filing combined or separate claims under the Tax Relief Law (sections 135.010–135.035, RSMo).

1. (1) Married persons otherwise qualified may file a claim(s) as follows:

   1. (A) Persons eligible to file a joint federal income tax return and who resided at the 12 CSR 10-22

same address at anytime during the taxable year must file a combined claim reporting their combined income and property tax/rent on their homestead. If one (1) of the spouses dies during the taxable year the surviving spouse must file a combined claim reporting their combined income and property tax/rent on their homestead; and

1. (B) Persons eligible to file a joint federal income tax return and who resided at a different address at all times during the taxable year may file separate claims reporting their separate income and property tax/rent or a combined claim reporting their combined income and property tax/rent on their homestead. A separate claim may not be filed on behalf of the spouse who died during the taxable year.

AUTHORITY: section 135.015, RSMo 1986.* Original rule filed Oct. 15, 1985, effective Jan. 26, 1986. *Original authority: 135.015, RSMo 1973, amended 1975, 1983.