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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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
- Many couples forget to include both signatures, which causes processing delays.
- Incorrect PPS numbers entered
- Missing signatures from both spouses
- Outdated form version used
- Insufficient 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
- 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.
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
Use this form or another form?
| Situation | Likely form | Why it matters | Check before you continue |
|---|---|---|---|
| Separated couples | Form 11 (individual tax return) | Different tax treatment applies when spouses are separated | Check your separation date and terms |
| Civil partners | Same form but marked for civil partnership | Similar tax treatment but different legal basis | Verify civil partnership registration details |
| Divorced individuals | Form 11 (individual tax return) | Joint election no longer applies after divorce | Confirm divorce is legally finalized |
| Unmarried couples | Form 11 (individual tax return) | 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
- • Both spouses have signed the form
- • PPS numbers are correct and current
- • Marriage certificate details are accurate
- • Income figures match tax certificates
- • Form is the most recent version
- • All 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
- • Form only applies to married couples, not civil partners
- • Joint assessment may not always be beneficial depending on income levels
- • Form doesn't apply to couples in a separated or divorced situation
- • Special rules may apply if either spouse is non-Irish resident
Almost done reviewing?
✦ Open in AI EditorCurrent Form Status
The current version of this form was last updated in 2022 to align with recent tax law changes regarding married couples' tax treatment.
Agency: Revenue Commissioners
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
Form Details
- Agency
- Revenue Commissioners
- Category
- Claim & Repayment Forms
- Source
- Claim Forms ↗
Downloads
Assessable spouse election form
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After you file
- • Keep a copy of the submitted form with your tax documents
- • Check your tax assessment notice to confirm the election was processed
- • Notify Revenue of any changes to marital status or income
- • Update your tax credits if your assessment changes
- • Consult a tax advisor if you notice unexpected tax calculations
Source and verification log
- • Form issued by Revenue Commissioners (REVENUE)
- • Form number: Assessable
- • Form name: Assessable spouse election form
- • Not confirmed in official source: Specific submission deadlines
- • Not confirmed in official source: Current form version number
- • Not confirmed in official source: Exact processing times
- • Not confirmed in official source: Required supporting documents
Common confusion points
7 things to watch for
- 1
Many people confuse this form with marriage registration forms
- 2
Uncertainty about whether to use this form or separate tax returns
- 3
Confusion about how joint assessment affects tax credits
- 4
Not realizing both signatures are required
- 5
Unclear about when to update the form after income changes
- 6
Confusion about whether civil partners use the same form
- 7
Not understanding the difference between joint assessment and separate assessment
Related Guides & Resources
Irish Form No. 29 Notice of the Decision or Claim of the Revenue Commissioners - No. 29 Notice of the Decision or Claim of the Revenue Commissioners
Irish COURTS form No. 29 Notice of the Decision or Claim of the Revenue Commissioners: Appendix C: Notices, Affidavits etc - Forms in Superior Court Proceedings.
View →Irish Form 11 - Form 11
Irish REVENUE form 11: Form 11.
View →Irish Form Guide - Guide to completing 2018 Pay and File tax returns
Irish REVENUE form Guide: Guide to completing 2018 Pay and File tax returns.
View →Irish Form 12 - Form 12
Irish REVENUE form 12: Form 12.
View →Source transparency
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