6 A husband and wife can file a joint return even if The spouses have different tax years, provided that both spouses are alive at the end of the year. This answer is incorrect because spouses must have the same tax year to file a joint return. Either spouse was a nonresident alien at any time during the tax year, provided that at least one spouse makes the proper election. They were divorced before the end of the tax year. The spouses have different accounting methods. 0/1