[net.taxes] Averaging: Joint filing with < 25% from one Spouse

bsk (12/28/82)

  Both Pub 17 and Bob Miorelli's flowchart seem to be a
  little vague on this point.  I've got a question about that
  perhaps someone can answer while I'm waiting for my copy of
  pub 506.

  For eligibility, a spouse must have provided less than 25% of the combined
  AGI from the 1040.  Does this mean the spouse's gross income or
  seperately-calculated AGI?

  Thanks-in-advance,

  B. Katz  BTL-FJ
           houxi!houxn!bsk