Changing from joint assessment to separate assessment

[Every_blooming]

Hi,
Married in December 2024. My spouse and I elected for joint assessment in January 2025 ( application still pending - currently still taxed as single people). Due to family illness my spouse will have to return to her home country later in the year and will end up non resident for 2025, as I understand, we will not be entitled to benefit from the increased tax bands due to spouses non residency and should be taxed at the single bands. Is it best to inform revenue now and ask them to revert us to separate assessment?

 

[T McGibney]

Sorry to learn of your wife's illness.

It doesn't sound from what you have posted that your wife will be Irish non-resident in 2025, and possibly 2026.

I'd be very slow to preemptively create any sort of rod for your own back by contacting Revenue now and causing you to pay more tax in 2025, perhaps unnecessarily.

 

[Ciru75]

Even if she is non-resident, you may still be entitled to aggregation relief if she doesn't have much income in her home country. If she has no income, you'll be taxed the same as under joint assessment. See here.

 

[Every_blooming]

Thanks for replies, while we are not sure for definite when she will go back it'll most likely be around may, and will be non resident under the 280 day rule. Fair enough re preemptively doing something unnecessary but will it be more hassle to change/explain when the 2025 form 11 is submitted in 2026? We are still currently taxed as single persons (according to my tax bands) and was wondering if it would just be easier to ask revenue to cancel application. She will have income in her home country self employed / rental