Acbosgd.1664
net.taxes
utzoo!decvax!ucbvax!mhtsa!harpo!cbosg!cbosgd!mark
Tue Jan 12 20:52:57 1982
Re: schedule G
OK, folks, now that we have two conflicting "facts" on this topic,
I dragged out my book (1978 Tax Guide for College Teachers - Academic
Information Service, Inc, Washington DC - old but probably still applicable)
and I find out we were both wrong.  I quote from page 163:

"If you are married and file jointly this year and were either unmarried
or filed separately in one or more of the previous 4 years, you simply
add your taxable incomes together to arrive at the taxable income for
that year."

It goes on to refer you to IRS publication 506 for special rules.

There are, of course, various exceptions.  The law appears to be specifically
aimed at screwing people who just graduated from college and want to average
over their last 4 years when their parents (or scholarships) supported them.
If you are over 25 and were NOT a full time student for those last 4 years,
you qualify.  If your wife is a housewife (e.g. provides less then 25%
of your total income each year) she doesn't have to meet the support test,
as long as you do.