Official form guide
Assessable spouse election form
The Assessable Spouse Election Form is used by married couples in Ireland to elect for tax assessment purposes. This form allows couples to specify how their income should be assessed for tax purposes when one spouse has no income or minimal income.
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Form Overview
Revenue Commissioners - Assessable spouse election form
The Assessable Spouse Election Form is used by married couples in Ireland to elect for tax assessment purposes. This form allows couples to specify how their income should be assessed for tax purposes when one spouse has no income or minimal income.
Risk Radar
Scan points- 1Many couples forget to include both signatures, which causes processing delays.
- 2Incorrect PPS numbers entered
- 3Missing signatures from both spouses
- 4Outdated form version used
- 5Insufficient income details provided
Plain English
If you're married and one of you doesn't earn much or anything at all, this form lets Revenue know how you want your taxes handled. It's a way married couples can potentially reduce their overall tax bill by combining incomes.
Submission Date
- Filing date: The form should be submitted by the end of the tax year in which the marriage occurred or when income circumstances change, but no later than October 31st following the end of the tax year.
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you want to be taxed jointly as a married couple
- Complete this form if one spouse has no income or very low income
- Submit this form when you get married if you plan to file joint tax returns
- Use this form instead of separate tax returns when beneficial for your tax situation
Form selector
Use this form or another form?
Separated couples
Different tax treatment applies when spouses are separated
✓ Check your separation date and terms
Civil partners
Similar tax treatment but different legal basis
✓ Verify civil partnership registration details
Same form but marked for civil partnership
Divorced individuals
Joint election no longer applies after divorce
✓ Confirm divorce is legally finalized
Unmarried couples
No joint assessment option for unmarried couples
✓ Ensure relationship status is correctly declared
Deadline or filing window
The form should be submitted by the end of the tax year in which the marriage occurred or when income circumstances change, but no later than October 31st following the end of the tax year.
Before you submit
- 1Both spouses have signed the form
- 2PPS numbers are correct and current
- 3Marriage certificate details are accurate
- 4Income figures match tax certificates
- 5Form is the most recent version
- 6All required sections are completed
How to file this form
- 1Obtain the latest version of the Assessable Spouse Election Form
- 2Complete all sections with accurate personal and financial details
- 3Ensure both spouses sign and date the form
- 4Submit through Revenue Online Service (ROS) or by post to Revenue Commissioners
- 5Keep a copy of the submitted form for your records
- 6Follow up with Revenue if you don't receive acknowledgment within 4 weeks
Known limitations
- 1Form only applies to married couples, not civil partners
- 2Joint assessment may not always be beneficial depending on income levels
- 3Form doesn't apply to couples in a separated or divorced situation
- 4Special rules may apply if either spouse is non-Irish resident
Field map
Compact field-by-field guide
Identity
3 items
Your full name as Revenue holds it.
Your Personal Public Service number — Revenue matches the form to your record with this.
Your current address, including Eircode.
Details
1 items
The year or period the form relates to.
Amounts
1 items
Enter each amount against the heading it belongs to.
Declaration
1 items
Sign to confirm the details are correct and complete.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current version of this form was last updated in 2022 to align with recent tax law changes regarding married couples' tax treatment.
What changed or needs a fresh check
- Check if you're using the latest version of the form
- Verify form includes current year tax year reference
- Ensure form reflects latest Revenue contact details
- Check that PPS number format requirements match current guidelines
Quick Facts
Downloads & source
Sources
- SRCForm issued by Revenue Commissioners (REVENUE)
- SRCForm number: Assessable
- SRCForm name: Assessable spouse election form
- SRCNot confirmed in official source: Specific submission deadlines
- SRCNot confirmed in official source: Current form version number
- SRCNot confirmed in official source: Exact processing times
- SRCNot confirmed in official source: Required supporting documents
Common confusion points
Many people confuse this form with marriage registration forms
Uncertainty about whether to use this form or separate tax returns
Confusion about how joint assessment affects tax credits
Not realizing both signatures are required
Unclear about when to update the form after income changes
Confusion about whether civil partners use the same form
Not understanding the difference between joint assessment and separate assessment
Source transparency
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