Married taxpayers have the choice of filing a single tax return with their spouse using the married filing jointly status, or keep their income separate and file married, filing separately. Most married couples opt to file jointly, though it’s important to evaluate the benefits of both statuses and make sure you use the status that provides the best tax benefit.
Joint Tax Return
If you chose to file a joint return, it means that both you and your spouse will report all your income, deductions, credits, and exemptions on one single return. Filing a joint return means you and your spouse accept responsibility for each other’s tax liabilities. Regardless of your portion of the reported income, (meaning even if you had zero income), you will be accountable for tax, penalties, and interest related to your joint return.
If you truly don’t believe you are responsible for a portion of your spouse’s tax liability, you may qualify for Innocent Spouse Relief.
Benefits of Filing a Joint Return with Your Spouse
You may be entitled to a lower tax amount than your combined tax at a different filing status if you opt to file a joint return with your spouse. Additionally, you may have a higher standard deduction and you may be eligible for other benefits that aren’t available for other filing statuses.
Do I File Jointly or Separately?
Filing a return using married filing jointly generally provides the most benefits to taxpayers, giving a larger tax refund or a lower tax bill. However, this doesn’t always apply to every married couple. You may find it beneficial to calculate your taxes (and any owed or refund amounts) using both filing statuses, and determine which is the most advantageous for your situation. Look for the biggest refund or lowest tax liability for you and your spouse.
Qualifications to File Jointly
You are eligible to use the Married, Filing Jointly tax status if you meet BOTH of the following requirements:
- On the last day of the tax year you were legally married.
- It is the agreement of both you and your spouse to file a joint return.
Married taxpayers can file a joint tax return even if one spouse does not have any income, as long as both agree to a joint return.
Who is Considered Married?
Legally, at least for tax purposes, your marital status for the tax year is determined by whether or not you were married on December 31st. Even if you were united in marriage on December 31st, you are considered to have been married for the entire year. As of December 31st, if you are unmarried, divorced, or legally separated according to your state legal requirements, you are considered to be unmarried for the whole year. The only exception to this rule relates to the death of a spouse.
If you are not divorced or legally separated by the end of the tax year, you may still be considered unmarried if you meet all of the following tests:
- You lived apart from your spouse for the final six months of the tax year, not including temporary absences. Temporary absences include business, medical care, school, or military service.
- You file a separate tax return from your spouse
- You paid more than 50% of the cost related to maintain the home for the tax year.
- Your home served as the primary residence for your child, stepchild, or foster child for more than half of the tax year.
Eligibility for Divorced Taxpayers
Taxpayers whose marital status is divorced as of the final day of the tax year, whether the decree was made on or before December 31st are considered unmarried for the entire year. This makes them ineligible to use the Married Filing Jointly, or Married Filing Separately tax statuses, regardless of how much of the year was spent as a married taxpayer.
Divorced couples are still responsible for tax liability resulting from any previously filed joint returns.
Eligibility for Widowed Taxpayers
During the tax year, if you become widowed at any time due to the passing of a spouse, you can still file using the Married, filing Jointly tax status. You are considered “married” for the entire tax year, even if your spouse passed away on the first of January (the beginning of the tax year).
After this final tax return of using Married Filing Jointly in the year in which your spouse died, you may be eligible to use a different status, Qualifying Widow(er) with a Dependent Child, for the following two years.
Eligibility for Nonresident Alien Spouse
The general rule is that a joint return may only be filed by those who are married, provided neither spouse was a non-resident alien throughout the year. Although, if one party is a nonresident alien, or is a dual-status alien married to a citizen or resident alien on the final day of the tax year, the taxpayers can opt to file a joint return. In the case of a joint return, the nonresident spouse is treated as a U.S. citizen for the entire year according to tax policies.
Eligibility for Same-Sex Married Couples
Same-sex couples who are legally married have the same tax filing requirements as opposite-sex couples. They have the option of filing either Married Filing Jointly or Married Filing Separately.
The Treasury Department has ruled that same-sex married couples must use one of the two filing statuses available to legally married couples. Regardless of the state in which they live, same-sex couples must use the married statuses if they were wed legally in a state or location where same-sex marriage is legal. This includes U.S. territories, District of Columbia, or a foreign country.
State Eligibility for Same-Sex Married Couples
As a same-sex married couple, you can file your state tax return as a married taxpayer if the state in which you are filing recognizes the legality of your union. In this case, you can file Married Filing Jointly if you meet the regular requirements.
However, if the state you are filing your return in does not recognize same-sex marriages, you aren’t able to file using a married status. Instead, you’ll either need to use the Single status, or if you meet the qualifications, Head of Household status. You can check with the state to determine the most accurate and up-to-date rules regarding taxation of same-sex couples.
Changing the Status on an Amended Return
Once you file a joint return with your spouse, you are not able to amend it in order to change your filing status to married, filing separately after the deadline has passed.
The one exception to this is in the case of deceased spouses. A representative for the deceased spouse is able to amend a joint return filed by the living spouse in order to file separately. The representative has up to 1 year after the due date of the return, including any specific extensions that were filed.
