The following picture illustrates two joint taxpayers: Joe Smith and Pam Jones Smith. Joe and Pam are the "main taxpayers" on their own Income Tax Accounts with their own obligations for tax years 2001, 2002, and 2003. Joe and Pam get married and file a joint tax return for tax year 2004. A new account is established for their 2004 obligation. They are both financially responsible for tax year 2004 while they each remain responsible for their prior tax years. Joe and Pam are each linked to two accounts for tax years 2001-2003 and to the new joint account.
