When Can You File Jointly After Getting Married?

Getting married changes many aspects of life, including taxes. One of the biggest decisions couples face is whether to file jointly or separately, as this choice affects tax rates, deductions, and credits. Understanding when you’re eligible to file a joint return helps maximize benefits and avoid mistakes.

Qualifying Factors for Filing Jointly

The IRS allows married couples to file a joint return if they are legally married by December 31 of the tax year. Even if a couple marries on the last day of the year, they are considered married for the entire year. There is no minimum duration of marriage required—only that the legal union exists by year-end.

Both spouses must agree to file jointly and sign the return. If one spouse is unable to sign due to incapacity, the IRS provides options such as Form 2848 (Power of Attorney and Declaration of Representative). If a spouse is unavailable due to a change of address or other reasons, Form 8822 can update records. Additionally, both individuals must be U.S. citizens or resident aliens for the entire tax year. If one spouse is a nonresident alien, joint filing may still be possible under Internal Revenue Code Section 6013(g) or (h), which requires electing to treat the nonresident spouse as a U.S. resident for tax purposes.

Filing jointly often results in lower tax rates compared to filing separately. The IRS provides wider tax brackets for married couples, reducing overall tax liability. For example, in 2024, the 12% tax bracket applies to income up to $47,150 for single filers but extends to $94,300 for joint filers. Joint filers may also qualify for deductions and credits unavailable or reduced when filing separately, such as the Earned Income Tax Credit (EITC), the Child and Dependent Care Credit, and education-related tax benefits.

Timing Based on Your Wedding Date

The IRS determines marital status based on a couple’s legal standing as of December 31. Whether a couple marries in January or on the last day of the year, they are considered married for the entire tax year.

Couples marrying early in the year have more time to adjust withholdings on Form W-4 to reflect their new filing status. Those marrying later should review withholdings to avoid surprises. If each spouse had taxes withheld based on a single filer status for most of the year, their combined income might push them into a higher bracket, potentially leading to an unexpected tax bill.

State tax laws can also play a role. While federal law uniformly recognizes marriages as of December 31, state income tax rules vary. Community property states like California, Texas, and Arizona consider income earned after marriage as jointly owned, affecting tax liability even if a couple files separately. Understanding state-specific rules can help couples make informed decisions about withholdings and estimated tax payments.

Acceptable Documentation for Joint Returns

The IRS does not require proof of marriage when filing a joint return, but maintaining proper records is important in case of an audit or identity verification request. A state-issued marriage certificate is the most reliable document to confirm legal union. If a tax return is flagged for potential errors or fraud, the IRS may request supporting evidence.

Financial documents demonstrating shared responsibility can further substantiate a joint return. Bank statements showing joint accounts, mortgage or lease agreements with both names listed, and utility bills in both spouses’ names help establish a financial relationship. If a couple changes their last name after marriage, updating Social Security records with the Social Security Administration (SSA) prevents discrepancies that could delay processing. The IRS cross-references names and Social Security numbers, so mismatches can lead to a rejected return.

Special Circumstances for Nonresident Spouses

For U.S. citizens or residents married to nonresident aliens, tax filing choices depend on how they elect to treat their spouse for tax purposes. By default, a nonresident alien is not considered a U.S. taxpayer and has no obligation to file a U.S. tax return or report foreign income. However, couples can elect to treat the nonresident spouse as a U.S. resident under Internal Revenue Code Section 6013(g), allowing them to file jointly. This election subjects the spouse’s worldwide income to U.S. taxation, which may be beneficial if foreign tax credits or deductions offset additional liabilities.

To make this election, couples must submit a statement with their first jointly filed return, explicitly stating the choice and including the nonresident spouse’s taxpayer identification number (TIN). If the spouse does not have a Social Security number, they must apply for an Individual Taxpayer Identification Number (ITIN) using Form W-7. ITIN applications can take several weeks to process, so planning ahead is necessary to avoid filing delays. Once made, this election remains in effect until revoked, the couple divorces, or the nonresident spouse becomes a U.S. citizen or permanent resident.