{"code":"RTC","codeName":"Revenue and Taxation Code","section":"18523","citation":"Rev. & Tax. Code, § 18523","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2"},{"name":"CHAPTER 2. Returns [18501. - 18677.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-2"},{"name":"ARTICLE 1. Individuals and Fiduciaries [18501. - 18572.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-2/article-1"}],"history":"Added by Stats. 1993, Ch. 31, Sec. 26.   Effective June 16, 1993.   Operative January 1, 1994, by Sec. 83 of Ch. 31.","effective":"1993-06-16","html":"<p>If a joint return is made under Section <a href=\"/rtc/18522\">18522</a>, any election (other than the election to file a separate return) made by either spouse in his or her separate return for the taxable year with respect to the treatment of any income, deduction, or credit of the spouse shall not be changed in the making of the joint return where the election would have been irrevocable if the joint return had not been made.</p>","text":"If a joint return is made under Section 18522, any election (other than the election to file a separate return) made by either spouse in his or her separate return for the taxable year with respect to the treatment of any income, deduction, or credit of the spouse shall not be changed in the making of the joint return where the election would have been irrevocable if the joint return had not been made.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/individuals-and-fiduciaries-18523","source":"California Legislative Information bulk export (pubinfo)"}