The board of the school district imposing a school district personal income tax may authorize spouses to file joint returns under rules the board prescribes, subject to the following requirements:

1. (1) If spouses file a joint return, their tax liability shall be joint and several.
2. (2) Spouses filing a joint return may not offset one spouse’s losses in a taxable class of income with the gain of the other spouse from any taxable class of income.
3. (3) Spouses with different taxable years or who reside in different school districts may not file a joint return.

Cross References

This section cited in 61 Pa. Code § 145.3 (relating to form).