26 CFR § 301.6013-1 - Joint returns of income tax by husband and wife.

---
identifier: "/us/cfr/t26/s301.6013-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 301.6013-1 - Joint returns of income tax by husband and wife."
title_number: 26
title_name: "Internal Revenue"
section_number: "301.6013-1"
section_name: "Joint returns of income tax by husband and wife."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURE AND ADMINISTRATION"
part_number: "301"
part_name: "PROCEDURE AND ADMINISTRATION"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "32 FR 15241, Nov. 3, 1967, unless otherwise noted."
cfr_part: "301"
---


# 301.6013-1 Joint returns of income tax by husband and wife.

For provisions with respect to joint returns of income tax by husband and wife, see §§ 1.6013-1 to 1.6013-7, inclusive, of this chapter (Income Tax Regulations).

[32 FR 15241, Nov. 3, 1967, as amended by T.D. 7670, 45 FR 6932, Jan. 31, 1980]