{"id":5139,"date":"2022-06-23T12:28:15","date_gmt":"2022-06-23T12:28:15","guid":{"rendered":"http:\/\/moninalopez.com.ar\/?p=5139"},"modified":"2023-08-01T11:02:36","modified_gmt":"2023-08-01T11:02:36","slug":"married-filing-jointly-vs-separately-which-to","status":"publish","type":"post","link":"https:\/\/moninalopez.com.ar\/?p=5139","title":{"rendered":"Married filing jointly vs separately: Which to choose?"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;margin-bottom: 1em;padding: 1em;width: 350px\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Married Filing Jointly Tax Filing Status<\/a><\/li>\n<li><a href=\"#toc-1\">Can you change a past filing status from Married Filing Separately to Married Filing Jointly?<\/a><\/li>\n<li><a href=\"#toc-2\">Extra credit: Check your withholding<\/a><\/li>\n<li><a href=\"#toc-6\">Options for married people when filing taxes<\/a><\/li>\n<li><a href=\"#toc-7\">You have an income-based student loan repayment plan<\/a><\/li>\n<li><a href=\"#toc-8\">Liability issues<\/a><\/li>\n<\/ul>\n<\/div>\n<p>If this couple files separately, however, the first spouse will have spent 12.5% of their individual income on medical expenses, and will be able to deduct it. To get an SSN for your spouse, apply at a social security office or U.S. consulate. You must also provide original or certified copies of documents to verify your spouse&#8217;s age, identity, and citizenship. If your spouse is not eligible to get an SSN, they can file Form W-7 with the IRS to apply for an ITIN.<\/p>\n<ul>\n<li>The IRS &#8211; not eFile.com &#8211; will reject your return if you try to file as single when you are married.<\/li>\n<li>If you do not have the spouse&#8217;s social security number,, you can prepare the return on eFile.com, but the IRS does not allow you to eFile it.<\/li>\n<li>You should consult a qualified legal or tax professional regarding your specific situation.<\/li>\n<li>Whether you own a small business or work as a freelancer, your taxes will look very different from someone with a traditional 9-to-5 gig.<\/li>\n<li>If you have large itemized deductions on the other hand, it may make more sense to file separately to maximize your allowable deductions.<\/li>\n<li>In addition, if you expect to be divorced by the end of the tax year, you will be able to file as a single taxpayer for that\u00a0year\u00a0and could qualify for subsidies under that filing status when you file your taxes.<\/li>\n<\/ul>\n<p>As we said before, the IRS doesn\u2019t force you to file jointly. Filing your taxes jointly isn\u2019t that different from filing as single or head of household. You and your spouse still have to report your income and list deductions and credits. The biggest difference is that you\u2019ll choose married <a href=\"https:\/\/turbo-tax.org\/should-you-and-your-spouse-file-taxes-jointly-or\/\">https:\/\/turbo-tax.org\/should-you-and-your-spouse-file-taxes-jointly-or\/<\/a> filing jointly as your filing status instead of the others. For the 2022 tax year, filers can begin to deduct medical expenses once the total amount exceeds 7.5% of their adjusted gross income (AGI). When spouses&#8217; incomes are combined, the threshold can be exceptionally hard to meet.<\/p>\n<h2 id=\"toc-0\">Married Filing Jointly Tax Filing Status<\/h2>\n<p>Let an expert do your taxes for you, start to finish with TurboTax Live Full Service. Or you can get your taxes done right, with experts by your side with TurboTax Live Assisted. Just answer simple questions, and we\u2019ll guide you through filing <a href=\"https:\/\/turbo-tax.org\/\">https:\/\/turbo-tax.org\/<\/a> your taxes with confidence. Whichever way you choose, get your maximum refund guaranteed. For more tips on when you might  want to file separately, be sure to check out our article&nbsp;When Married Filing Separately Will Save You Taxes.<\/p>\n<ul>\n<li>The value of your investment will fluctuate and you may lose money.<\/li>\n<li>Chase&#8217;s website and\/or mobile terms, privacy and security policies don&#8217;t apply to the site or app you&#8217;re about to visit.<\/li>\n<li>If you owed a large tax bill, you should consider changing your withholdings to ensure it doesn\u2019t happen again.<\/li>\n<\/ul>\n<p>And now that you and your spouse are officially a part of each other&#8217;s lives, you starry-eyed lovebirds can now change your filing status to married filing jointly. Deductions can be a major boon at tax time, since they reduce your taxable income. But the IRS limits how much  you can write off based on what you make.<\/p>\n<h2 id=\"toc-1\">Can you change a past filing status from Married Filing Separately to Married Filing Jointly?<\/h2>\n<p>Since June 26, 2015, all 50 states recognize same-sex marriage as legal. When filing as married jointly, both spouses report their taxable income, tax deductions, and tax credits on the same tax return. As a result of the Tax Cuts and Jobs Act, the tax rates in effect during 2018 through 2025 for married taxpayers filing separate returns are exactly half those for marrieds who file joint returns. Nevertheless, most married people save on taxes by filing jointly, particularly where one spouse earns most or all of the income. This is because filing jointly shifts the high earner&#8217;s income into a lower tax bracket. If spouses earn about the same income, there should be little or no difference in their tax rates whether they file jointly or separately.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='margin-left:auto;margin-right:auto' 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\" width=\"258px\" alt=\"Should You And Your Spouse File Taxes Jointly Or Separately?\" \/><\/p>\n<p>People who file a tax return using this filing status can qualify for premium tax credits. These are just some of the most important things married couples should keep in mind when planning their tax strategy. If you\u2019re getting divorced or you\u2019re worried about being liable for your spouse\u2019s tax debt, filing separately may be a no-brainer.<\/p>\n<h2 id=\"toc-2\">Extra credit: Check your withholding<\/h2>\n<p>Please review its terms, privacy and security policies to see how they apply to you. Chase isn\u2019t responsible for (and doesn&#8217;t provide) any products, services or content at this third-party site or app, except for products and services that explicitly carry the Chase name. SmartAsset Advisors, LLC (&#8220;SmartAsset&#8221;), a wholly owned subsidiary of Financial Insight Technology, is registered with the U.S. SmartAsset does not review the ongoing performance of any RIA\/IAR, participate in the management of any user\u2019s account by an RIA\/IAR or provide advice regarding specific investments. There are times, though, when you&#8217;ll want to separate your taxes from your spouse&#8217;s. Filing separately guarantees that the IRS will only hold you responsible for your own taxes\u2014not your spouse&#8217;s.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='margin-left:auto;margin-right:auto' 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\" width=\"259px\" alt=\"Should You And Your Spouse File Taxes Jointly Or Separately?\" \/><\/p>\n<p>All features, services, support, prices, offers, terms and conditions are subject to change without notice. If you have further questions about whether you and your partner qualify for the Married Filing Jointly status, you may want to speak with a tax professional.<\/p>\n<h2 id=\"toc-3\">A Joint Return Wouldn\u2019t Lower Your Tax Bill or Increase Your Refund<\/h2>\n<p>The best way to find out if you should file jointly or separately with your spouse is to prepare the tax return both ways. Double-check your calculations and then look at the net refund or balance due from each method. If you use TurboTax to prepare your return, we\u2019ll do the calculation for you, and recommend the filing status that gives you the biggest tax savings. It\u2019s worth noting that filing married separately does require coordination with your spouse\u2014this isn\u2019t a decision that you make in a bubble. While you include only your own income, deductions, exemptions, and tax credits, you still have to include your spouse\u2019s information, including your Social Security Number or Taxpayer ID. You also have to elect the same deduction option as your spouse\u2014you must both opt to itemize or take the standard deduction.<\/p>\n<ul>\n<li>As such, you report your own individual income, deductions, and credits on your separate tax returns.<\/li>\n<li>However, when filing separately, both spouses must use the same election, either standard or itemized deduction.<\/li>\n<li>Certain sections of this blog may contain forward-looking statements that are based on our reasonable expectations, estimates, projections and assumptions.<\/li>\n<li>Get unlimited advice, an expert final review and your maximum refund, guaranteed with Live Assisted Basic.<\/li>\n<li>So if you got married on December 31 of last year or earlier, you can file together.<\/li>\n<li>Both spouses must sign the tax return when you file jointly, so you must file a separate return if your spouse can&#8217;t or won&#8217;t do so because they&#8217;re unwilling or unable to consent to filing a joint return.<\/li>\n<\/ul>\n<p>There are many advantages to filing a joint tax return with your spouse. Joint filers receive one of the largest standard deductions each year, allowing them to deduct a significant amount of income when calculating taxable income. Some tax deductions can become out of reach simply because both spouses must claim the standard deduction when they file separately, or they must both itemize their deductions. Filing separately doesn&#8217;t present any real drawback if the combined taxes that are due on two separate tax returns are the same as, or very close to, the tax that would be due on a joint return.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Married Filing Jointly Tax Filing Status Can you change a past filing status from Married Filing Separately to Married Filing Jointly? Extra credit: Check your withholding Options for married people when filing taxes You have an income-based student loan repayment plan Liability issues If this couple files separately, however, the first spouse will have <a class=\"moretag\" href=\"https:\/\/moninalopez.com.ar\/?p=5139\">&rarr; M\u00e1s info<\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5139","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/moninalopez.com.ar\/index.php?rest_route=\/wp\/v2\/posts\/5139","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/moninalopez.com.ar\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/moninalopez.com.ar\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/moninalopez.com.ar\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/moninalopez.com.ar\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5139"}],"version-history":[{"count":0,"href":"https:\/\/moninalopez.com.ar\/index.php?rest_route=\/wp\/v2\/posts\/5139\/revisions"}],"wp:attachment":[{"href":"https:\/\/moninalopez.com.ar\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5139"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/moninalopez.com.ar\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5139"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/moninalopez.com.ar\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5139"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}