Choosing The Right Tax Filing Status When Married

Updated for tax year 2025.

Your wedding day is one of the most exciting and memorable days of your life. It makes all the hectic planning leading up to the big day well worth it.

As you walk down the aisle to say, “I do,” you probably aren’t thinking about your income taxes. But your new tax situation is possibly one of the most important items to tackle as a newly married couple.

Here’s what you and your new spouse need to know. 

Your income tax filing options

Your legal marital status on the last day of the tax year dictates your marital status for the entire year for income tax purposes.

That means if you were legally married on Dec. 31 of the tax year, you are considered married for that entire year. That’s true whether you got married in January or December.

Your tax filing status options as a married taxpayer are: 

Married filing jointly

Married filing separately

Married filing jointly on the federal tax return & married filing separately on the state return

Married filing jointly advantages

Many tax advantages exist for married individuals who elect to file joint returns. In most cases, joint filers have a lower tax liability than couples filing separately. They can also take advantage of higher income thresholds for specific tax deductions and tax credits. That means you can earn more income and still take advantage of those tax breaks.

Additionally, joint filers may qualify for several tax benefits that might not otherwise be available, such as:

The Earned Income Tax Credit (some married filing separately couples can still claim this credit, but only if they meet specific special rules/separation requirements)

Education credits like the American Opportunity Credit or the Lifetime Learning Credit

Education deductions like the student loan interest deduction and education credits, such as the American Opportunity Credit and the Lifetime Learning Credit

Exclusion or credit for expenses related to adoption

Child and dependent care tax credit (like daycare for a dependent child)

Credits for the elderly or the disabled

Married filing jointly disadvantages

Married filing jointly means each spouse is liable for all income tax obligations, including the complete income tax bill, any interest, and potential penalties.

However, there are three types of relief from joint responsibility available:

Innocent spouse relief allows a husband or wife to request absolution from paying extra taxes if their spouse improperly reported or entirely withheld items on the income tax return.

Separation of liability grants separate tax liabilities to spouses who are legally separated if one of the spouses improperly reported items on a tax return. In that case, the other spouse is only liable for the amount of tax allocated to them.

Equitable relief is sometimes granted if an item isn’t appropriately reported on a joint return and the spouses don’t qualify for innocent spouse relief or separation of liability. Individuals can also qualify for relief if the tax on a joint return wasn’t paid.

Married filing separately advantages

In some situations, choosing to file a separate return from your spouse makes sense. For example, let’s say your combined adjusted gross income (AGI) is high, and one of you has a lot of medical costs to claim. The IRS only allows you to claim the cost of medical care that exceeds 7.5% of your AGI in 2025. It can be tough to get over that amount if you have a high AGI. In that case, filing a separate return might be more advantageous and allow the person with the medical expenses to claim a bigger tax deduction.

Married filing separately disadvantages

Filing separately from your spouse comes with a variety of tax consequences. You likely won’t have access to as many tax benefits and may be subject to higher tax brackets and tax rates as individual filers than you would if you filed jointly. Plus, the standard deduction is much lower for those with married filing separately status: $15,750 as a single filer in 2025 vs. $31,500 for joint filers.

Some tax breaks that might be affected when filing separately include:

Separate filers cannot take advantage of the student loan interest deduction.

Filing separately limits how much you can contribute to a Roth IRA.

When you file separate returns, your capital loss deduction limit is generally $1,500, compared to $3,000 for joint filers.

As a separate filer, you’re also tied to how your spouse handles their deductions. For example, if your spouse takes itemized deductions on their separate return, you must do the same. You cannot claim the standard deduction if your spouse chooses to itemize.

If you initially choose to file separately but later decide that wasn’t the right choice, you can amend your return and change the filing status to married filing jointly. If you choose to file a joint return, however, you cannot file an amended return to change your filing status after the tax return due date.

Possible state implications

The filing requirements for each state vary. Check with your state to see if they require you to use the same filing status on your state return as you use on your federal return.

TaxAct can help you choose.

A quick way to determine which filing status benefits you the most is to open a TaxAct® account and enter your information. Our product will walk you through step-by-step instructions, highlighting which scenario gives you the most tax savings.

This article is for informational purposes only and not legal or financial advice.

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