Each filing season, married couples are met with the choice between filing jointly or separately for their federal income tax returns. This decision affects their standard deduction, eligibility for certain tax breaks, tax bracket and overall tax liability, so it’s one that should be made with guided information. 

Our individual tax pros outline the difference between filing taxes jointly or separately for married taxpayers below.  

Minimizing Tax

In general, married couples should choose the filing status that results in the lowest tax. Typically, filing jointly will save tax compared to filing separately, especially when the spouses have different income levels. Combining two incomes can bring some of the higher-earning spouse’s income into a lower tax bracket. 

For example, joint filers are eligible for these tax breaks, while separate filers are not:   

• Child and dependent care credit
• Adoption expense credit
• American Opportunity credit
• Lifetime Learning credit
• New tax deductions under the One Big Beautiful Bill Act (OBBBA), such as:
  • Qualified tips deduction
  • Qualified overtime deduction
  • The senior deduction

Married filing separately couples also may not be able to deduct IRA contributions if they or their spouse were covered by an employer-sponsored retirement plan, such as a 401(k), and they file separate returns. They also can’t exclude adoption assistance payments or interest income from Series EE or Series I savings bonds used for higher education expenses if filing separately.

However, there are cases when married couples may save taxes by filing separately. An example is when one spouse has significant medical expenses. Medical expenses are deductible only to the extent they exceed 7.5% of adjusted gross income (AGI). If a medical expense deduction is claimed on a spouse’s separate return, that spouse’s lower separate AGI, as compared to the higher joint AGI, can result in a larger total deduction.

Taxpayers Who Got Married in 2025

For federal tax purposes, any couples who married in 2025 are considered to have been married for all of 2025 and must file either jointly or separately. And married filing separately status isn’t the same as single filing status. Taxpayers can’t assume that filing separately for 2025 will produce similar tax results to what they or their spouse each experienced for 2024 filing as singles, even if nothing has changed besides their marital status — especially those with high incomes. 

The income ranges for the lower and middle tax brackets and the standard deductions are the same for single and separate filers. But the top tax rate of 37% kicks in at a much lower income level for separate filers than for single filers. So do the 20% top long-term capital gains rate, the 3.8% net investment income tax and the 0.9% additional Medicare tax. Alternative minimum tax (AMT) risk can also be much higher for separate filers than for singles. 

Liability Considerations

If spouses file a joint return, each of them is “jointly and severally” liable for the tax on their combined income. This makes both taxpayers equally liable for any additional tax the IRS assesses, plus interest and most penalties. That means the IRS can come after both taxpayers to collect the full amount.

Although there are “innocent spouse” provisions in the law that may offer relief, they have limitations. Therefore, even if a joint return results in less tax, some people may still choose to file separately if they want to be responsible only for their own tax. This might occur when a couple is separated.

Weighing Your Options 

These are only some of the factors to consider when married couples are deciding whether to file jointly or separately. Our individual tax pros can evaluate your personal situation and discuss the most optimal option to minimize your overall tax liability.