Married Filing Jointly Filing Status

If you are married, you have the option of filing your tax return jointly or separately. The majority of married couples file joint tax returns, but you should use the filing status that is most beneficial to your specific tax situation.

What Is a Joint Tax Return?

When you file a tax return as Married Filing Jointly, you and your spouse both report your income, deductions, credits, and exemptions on the same tax return.

If you file a joint return, you and your spouse are both responsible for each other's tax liability. You will be responsible for any tax, penalties, and interest that arises from this tax return, even if you reported no income on the return.

If you filed a joint return but you do not believe you are responsible for some of your spouse's tax liability, you should see if you qualify for Innocent Spouse Relief.

What Are the Tax Benefits of Married Filing Jointly?

If you and your spouse file as Married Filing Jointly, your tax may be lower than your combined tax would be for another filing status. Your standard deduction may be higher, and you may qualify for other tax benefits that do not apply to the other filing statuses.

See the tax rates and standard deduction for Married Filing Jointly.

Should I File Jointly or Separately?

In most cases, it is more advantageous for a married couple to file a joint tax return. Filing jointly often means a bigger tax refund or a lower tax liability. But this is not always the case. You may want to calculate your refund or balance due using both the Married Filing Jointly and Married Filing Separately filing statuses. You can then use the filing status that gives you and your spouse the biggest refund or the lowest tax liability.

Learn about the Married Filing Separately filing status.

We encourage you to use the free efile.com tax calculator to estimate the results of preparing a joint return versus separate returns.

Do I Qualify for Married Filing Jointly?

You can use the Married Filing Jointly filing status if both of the following statements are true:

  1. You were married on the last day of the tax year.
  2. You and your spouse both agree to file a joint tax return.

If you are married, you and your spouse can agree to file a joint tax return. You can file a joint tax return with your spouse even if one of you had no income.

Am I Considered Married?

Your marriage status for tax purposes is determined by your marriage status on the last day of the tax year. If you were married on December 31, then you are considered to have been married all year. If you were unmarried, divorced, or legally separated (according to state law) on December 31, then you are considered unmarried for the year. There is an exception to this rule for the death of a spouse.

If, at the end of the tax year (Dec. 31) you were not divorced or legally separated, you are considered unmarried if all of the following apply.

  • You lived apart from your spouse for the last 6 months of the tax year. (Temporary absences e.g. business, medical care, school, or military service does not count as lived apart).
  • You file a separate tax return from your spouse.
  • You paid over half the cost of keeping up your home during the tax year.
  • Your home was the main home of your child, stepchild, or foster child for more than half of the tax year.

What If I Was Divorced?

Your marriage status is determined by your status on the last day of the year. If you were divorced on or before December 31, then you are considered unmarried for the entire year and you cannot use either married filing status: Married Filing Jointly or Married Filing Separately. This is true even if you were married for most of the year.

If you filed a joint return while married, and were then divorced, you are still responsible for any tax liability from the joint return.

What If My Spouse Died?

If your spouse died during the year, you are still considered married for the whole year. You can still use the Married Filing Jointly filing status for the year of your spouse's death, if you wish. You can still file as Married Filing Jointly even if your spouse died on January 1 (the first day of the tax year).

For the next two years, you may be able to file as a Qualifying Widow or Widower with a Dependent Child.

What If My Spouse Is a Nonresident Alien?

In general, a joint return may only be filed by a married couple when neither spouse was a nonresident alien at any time during the year. But there is an exception: If one spouse was a nonresident alien (or dual-status alien who was married to a U.S. citizen or resident alien) on December 31, the couple can choose to file a joint return. If a joint return is filed, the nonresident spouse will be treated as U.S. resident for the entire tax year.

Can Same-Sex Married Couples File Jointly?

Legally married same-sex couples are required to file as either Married Filing Jointly or as Married Filing Separately, just as opposite-sex married couples are required to do.

Due to a Treasury Department ruling on August 29, 2013, same-sex couples that have been legally married must file as Married Filing Jointly or as Married Filing Separately on their federal tax return(s). They must use one of these filing statuses on their federal returns regardless of the state where they reside, as long as they were legally wed in a state (or the District of Columbia, a US territory, or even a foreign country) where same-sex marriage is legal.

If the couple was legally married in a year prior to 2013, but did not file as married for that year, they may file an amended return to change their filing status, until the statute of limitations expires. You can generally file an amended return for the three years prior to the current tax year.

Can I File My State Tax Return Jointly as a Same-Sex Married Couple?

If the state for which you are filing a return recognizes same-sex marriages, then you will be able to file as Married Filing Jointly, provided you meet all the normal requirements. If, however, the state does not recognize the legality of same-sex marriages, then you will not be able to file a joint return with the state. In this case, each of you will need to file as Single, or one of you can file as Head of Household, if you meet the requirements. Check with the state to find out its latest rules on the matter.

Can I Amend My Joint Return to a Separate Return?

If you file a joint return with your spouse, you cannot then amend that return to file separately after the filing deadline has passed. That is a good reason to file or efile early. If you file before the deadline, you can amend your joint return to separate returns up until the day of the deadline.

There is an exception in the case of a deceased spouse. A representative for the decedent can amend a joint return (as filed by the surviving spouse) to a separate return for the decedent for up to 1 year after the due date of the return, including any tax extension that was filed.

Find out how to file a tax amendment.

How Do I File or efile as Married Filing Jointly?

You can claim the Married Filing Jointly filing status when you prepare your return on any of the 3 major tax return forms: 1040EZ efile it, 1040A efile it, or 1040 efile it (learn which 1040 form to file). It is easy to file as Married Filing Jointly on efile.com. Choosing your filing status is one of the first things you do when you start preparing your tax return online. The efile.com online tax software will then apply the correct tax rates and standard deduction amount to your return.

If you file as Married Filing Jointly on efile.com and your return can be prepared on a Form 1040EZ, you will qualify for a free federal tax return with the Free Federal Edition.

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