First, each partner must complete an individual federal tax return to file with the IRS. Second, the couple must create a mock or dummy joint federal return combining income, adjustments, deductions and credits. Finally, they use that mock return as the jumping off point to prepare a joint state tax return. 5. Hinge quickly. Taking the club back more upright will help you swipe across the ball for extra spin, 6. Keep your right hand under. This keeps the clubface open, Seve explains, and also helps.