Do I Have to File My Taxes With My Husband?

When you get married, you are not required to file your taxes with your husband. The Internal Revenue Service (IRS) provides married couples with a choice between different filing statuses. This decision determines how your income, deductions, and credits are calculated and reported on your tax return. The choice you make can impact your total tax liability and the tax benefits you are eligible to receive.

Married Filing Jointly Status

Choosing the Married Filing Jointly (MFJ) status means you and your spouse combine all your financial activities onto a single Form 1040 tax return. This involves adding together all sources of income and consolidating all eligible deductions and credits. This is the most common filing status for married couples because it often results in a lower tax bill, as the tax brackets for MFJ are wider, meaning more income is taxed at lower rates.

An advantage of filing jointly is access to a higher standard deduction, which reduces your adjusted gross income (AGI). A lower AGI is the figure used to calculate your tax liability and can help you qualify for other tax breaks.

Filing jointly also provides access to a wider array of tax credits that are unavailable to couples who file separately. These include the Earned Income Tax Credit (EITC), education-related credits like the American Opportunity Credit and the Lifetime Learning Credit, and the credit for child and dependent care expenses. Couples filing jointly may also find it easier to qualify for deductions on contributions to a traditional IRA.

When you sign a joint return, you accept “joint and several liability.” This legal term means both you and your spouse are fully responsible for the entire tax liability shown on the return. The IRS can collect the full amount of tax, interest, and any penalties from either spouse, regardless of who earned the income. This liability remains even after a divorce.

Married Filing Separately Status

The Married Filing Separately (MFS) status requires each spouse to file their own, independent tax return. On this return, you report only your own income, and you can only claim your own deductions and credits. This status is the least advantageous from a tax perspective and often results in a higher combined tax bill.

The standard deduction for an individual using the MFS status is half of what is available to joint filers. If one spouse chooses to itemize their deductions, the other spouse is required to do the same, even if the standard deduction would have been more beneficial for them.

Many tax credits and deductions are forfeited when you choose to file separately. You cannot claim the Earned Income Tax Credit, education credits, or the deduction for student loan interest. The ability to deduct contributions to a traditional IRA is limited, and the deduction for capital losses is capped at $1,500 per person, compared to the $3,000 for joint filers.

The decision to use the MFS status is driven by specific, non-tax-related circumstances. One reason is when a spouse has high medical expenses. Medical expenses are deductible only to the extent they exceed 7.5% of your adjusted gross income (AGI). By filing separately, the spouse with high medical bills reports a lower individual AGI, making it easier to surpass this threshold.

Another motivation for filing separately is to separate tax liability. If you are concerned about your spouse’s tax compliance or do not trust that they are reporting all income accurately, filing separately insulates you from responsibility for their tax errors or debts. This is a common choice for couples who are separated or in the process of a divorce.

Special Filing Considerations for Married Couples

Beyond the standard choices, certain situations allow for different filing options. One option is the ability to be “considered unmarried” for tax purposes, which may permit you to file as Head of Household (HoH). This status is more favorable than filing separately, offering a higher standard deduction and more generous tax brackets.

To qualify as “considered unmarried” and use the Head of Household status, you must meet five tests defined by the IRS.

• You must file a separate tax return from your spouse.
• Your spouse cannot have lived in your home at any point during the last six months of the tax year.
• You must have paid more than half the cost of keeping up your home for the year.
• Your home must have been the main residence for a qualifying child for more than half the year.
• You must be able to claim the child as a dependent.

For those who have already filed a joint return and later discover their spouse was not truthful, the IRS provides a remedy called Innocent Spouse Relief. This is a form of relief from the joint and several liability that comes with a joint return. It is designed to protect a spouse who was unaware of errors on a previously filed return.

To request this relief, you must file Form 8857, Request for Innocent Spouse Relief. The requirement is to demonstrate that your spouse improperly reported income or claimed incorrect deductions, resulting in an understatement of tax. You must also establish that at the time you signed the joint return, you did not know, and had no reason to know, about the tax understatement. A request for relief must be filed within the 10-year period that the IRS has to collect the tax.