Choice of taxation method
To choose the method of taxation, mark the appropriate boxes on the PIT-37 form. To file jointly with a spouse, select box 2 or 3 in field 6 of the PIT-37 form.
Taxpayers who wish to file jointly with a spouse pursuant to the application referred to in Article 6(2) of the Act select box 2.
Box 3, on the other hand, is intended for exceptional cases in which a taxpayer may file jointly despite the death of their spouse. This box should be selected by a person who:
- entered into marriage before the beginning of the tax year, and their spouse died during the tax year;
- remained married throughout the tax year, and their spouse died after the end of the tax year but before the tax return was filed.
This possibility is provided for in Article 6a(1) of the PIT Act.
Conditions for using preferential taxation for spouses
A joint PIT-37 return may be filed by spouses who meet all of the following conditions:
- are subject in Poland to unlimited tax liability referred to in Article 3(1) of the Act
- were married throughout the tax year
- maintained marital joint property throughout the tax year
- do not use taxation in the form of a flat-rate tax, lump-sum tax on registered revenue, tax card or tonnage tax.
Application for joint taxation
The spouses must submit the application for joint taxation no later than the deadline set for filing the PIT-37 return for the tax year. This application may be expressed on the joint PIT-37 return by either spouse. A taxpayer may submit such an application after the death of their spouse, provided that the required conditions are met.
How to complete PIT-37
Taxpayers who wish to tax their income jointly with their spouse’s income complete both the “taxpayer” and “spouse” fields on the PIT-37 form. The taxpayers themselves determine the order in which these fields are completed. It should be remembered that the selected order must be maintained in all parts of the return and in the attachments submitted with it.
How the tax is calculated
If all the conditions are met, income tax will be calculated on the total income earned by both spouses during the tax year. When adding the income for tax calculation purposes, revenue taxed on a lump-sum basis is not taken into account, e.g. interest on bank deposits, dividends or winnings from number games.
The tax is assessed in the names of both spouses at twice the amount calculated on half of their combined income.
The fact that one spouse earned no income or earned income within the tax-free allowance does not prevent the spouses from using the preferential joint PIT-37 filing. PIT can be completed independently at https://www.pitax.pl/pit-37
Tax reliefs and deductions
Spouses who file jointly using the PIT-37 form do not lose their right to tax reliefs and deductions. Each of them may claim reliefs independently.