Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 75-47

1975-1 C.B. 62

Sec. 164

IRS Headnote

Husband and wife; deduction of State income tax. State income taxes imposed upon a married taxpayer and paid during the taxable year are deductible on a joint Federal return regardless of which spouse actually paid the taxes; Rev. Rul. 74-486 clarified.

Full Text

Rev. Rul. 75-47

The Internal Revenue Service has been asked to clarify Rev. Rul. 74-486, 1974-2 C.B. 56, with respect to the deductibility, for Federal income tax purposes, of State income taxes paid by married taxpayers who file separate State returns but a joint Federal return.

Rev. Rul. 74-486 holds, in part, that where separate State returns, but a joint Federal return, are filed, the sum of the State income taxes imposed on and paid by such spouses during the taxable year may be deducted on the joint Federal return.

The State income taxes imposed upon a married taxpayer and paid during the taxable year are deductible on a joint Federal income tax return regardless of which spouse actually paid such taxes.

Rev. Rul. 74-486 is clarified.