Section 1-7 - Application Basis: Single or Joint (a) An individual who is not legally married to a living person is single. An unmarried person may not apply jointly (see exceptions for joint applicants).
(b) An individual must apply jointly with a spouse who died during the application year. The total yearly income of both must be reported on the application. The applicant will enter the word "deceased" in the spouse's signature block and attach a copy of the death certificate. The same procedure will be used if the spouse died after the end of the application year, but before completing an application for the refund.
(c) An individual who was legally married on December 31 of the application year to a living person is required to apply jointly, except as noted below. Only one (1) person of a joint application is required to meet the qualifications except for income. Exceptions under which a married applicant may apply as a single person and exclude his/her spouse's income from the application are as follows: - (i) If a person is legally married, but has been abandoned by his/her spouse, and is not receiving any economic benefit from any income or property of the spouse, and has not lived with the spouse for at least one (1) year, such person may apply as a single person. The spouse's SSAN must be entered on the application form with the words "abandoned" entered in the space for the spouse's name. (If the spouse is in a detention center, the cost to the State/City/County/Federal government will be counted as income.) In no case will applications be processed for two (2) people married to each other and both claiming abandonment.
- (ii) An individual can apply as a single person if his/her spouse is in a nursing home and payment for care is provided by Title 19 (Medicaid). There is no time limit on this status. For example, if the spouse went into the nursing home yesterday, they may apply as single the next day. The remaining spouse must show proof that his/her spouse is receiving Title 19 assistance and is in a nursing home.
- (iii) An individual who is legally separated is single for purposes of the refund. A person in the legal process of obtaining a divorce is considered legally separated, but documentation must be provided.
- (iv) The spouse of a joint applicant cannot apply as a single person.