Rev. Rul. 56-92

Advice has been requested whether an overpayment of tax in a joint return filed by husband and wife may be credited against the unpaid separate tax liability of the husband for the previous taxable year, for which he had filed a separate return.

Section 6402 of the Internal Revenue Code of 1954 provides as follows:

(a) GENERAL RULE.--In the case of any overpayment, the Secretary or his delegate, within the applicable period of limitations, may credit the amount of such overpayment, including any interest allowed thereon, against any liability in respect of an internal revenue tax on the part of the person who made the overpayment and shall refund any balance to such person.

Section 6013 of the Internal Revenue Code provides that a husband and wife may jointly make a single return of income taxes. The same section provides that if a joint return is made the tax shall be computed on the aggregate income and the liability with respect to the tax shall be joint and several.

Thus, although for the purpose of computing the tax imposed upon the basis of a joint return filed by husband and wife the return is treated as the return of a single taxable unit, the liability of each spouse with respect to such tax is joint and several. Compare George W. Schoenhut v. Commissioner, 45 B. T. A. 812; Halbert P. Gillette v. Commissioner, 46 B. T. A. 573; Louis H. Moore v. United States, 37 Fed. Supp. 136, certiorari denied, 314 U. S. 619; Henry W. Taft v. Helvering, 311 U. S. 195, Ct. D. 1478, C. B. 1940-2, 218; Helvering v. Walter C. Janney, et al., 311 U. S. 189, Ct. D. 1479, C. B. 1940-2, 220. Accordingly, in the event of an overpayment of the tax as returned and paid by husband and wife pursuant to their joint and several liability, both the husband and the wife, jointly and severally, represent the person who made the overpayment within the meaning of section 6402, supra, and therefore the amount thereof may be credited against the separate tax liability of either the husband or the wife for a prior year.