Married filing separately or jointly: Which is better?

At tax time, married couples have the choice to file jointly or separately. Filing jointly means combining your income, deductions and credits and submitting a single return — with both spouses responsible for any taxes owed.

Because it often means less taxable income and the ability to claim more tax credits, filing jointly is the more popular option. That doesn't mean there aren't situations where it's better to file separately.

Any couple in a legal marriage as of Dec. 31 can file a joint return, as can partners in common-law marriages in states that recognize them. Couples who live apart but aren't legally separated can also file jointly, as can taxpayers whose spouse died during the tax year. If you divorced during the tax year, however, the IRS considers you unmarried and you can't file jointly.

About 55 million couples file jointly, according to the Roosevelt Institute, or more than 95% of married partners. Why so many? There are several key benefits.

Can put you in a lower tax bracket

When you file jointly, your incomes are combined and applied to the joint tax brackets, which are generally broader. This often results in less tax owed, especially if only one partner works or earns significantly more.

If you look at the tax brackets for tax year 2025, couples filing jointly get taxed 10% on the first $23,850, compared to just $11,925 for single filers and married couples filing separately.

Let's say you earned $60,000 in taxable income in 2025 and your spouse made $40,000. If you filed your taxes jointly on the $100,000 total, your tax rates would be:

• 10% on $23,850
• 12% on $73,100
• 22% on $3,050

If you filed separately:

• You would owe 10% on the first $11,925, 12% on $36,550 and 22% on $11,525
• Your spouse would owe 10% on the first $11,925 and 12% on the remaining $28,075

Your household would have $8,475 in additional income taxed at 22% bracket, which is roughly $1,865 in extra taxes.

Higher standard deduction

Married couples who file jointly also enjoy the highest standard deduction. In tax year 2025, married couples under 62 filing jointly can deduct $31,500 without itemizing, compared to $15,750 per partner if filing separately.

Access to more tax credits

Filing jointly makes it easier to qualify for certain credits, including the Earned Income Tax Credit, the Child and Dependent Care Credit, the American Opportunity Tax Credit and the Lifetime Learning Credit.

Any couple legally married as of Dec. 31 can file their tax returns separately. While you might miss out on some of the above benefits, some couples will pay less in taxes by filing separately.

You and your partner both earn high salaries

Dual-income households with similarly large paychecks could be pushed into a higher tax bracket than if they filed separately (particularly filers who tip into the top 37% federal tax rate). Known as the "marriage penalty," it's a major reason couples file separately.

One of you has large medical bills

If you racked up medical expenses, you can only deduct the amount that exceed 7.5% of your adjusted gross income (AGI). Combining your income could make that a harder threshold to cross.

If each of you has an AGI of $60,000 and you're filing separately, for example, only the first $4,500 of your medical expenses can't be deducted (7.5% of $60,000). But if you file jointly with a combined AGI of $120,000, you can only start deducting medical expenses when they reach $9,000 (or 7.5% out of $120,000).

You have student loan debt

Some student loan repayment plans base your payments on your AGI, in which case filing separately will mean you have to pay less.

You keep your finances separate

If one partner owes past taxes, student loans or child support, filing jointly means any outstanding balance will be deducted from your shared refund.

If you are in the process of getting divorced, filing separately will allow you to maintain full control over your return and avoid responsibility for your soon-to-be-ex's tax obligations.

If you are married and filing separately, you need to file two completely separate tax returns. You and your partner will have to either both itemize or both claim the standard deduction — one spouse can't itemize if the other is not.

And, if you are itemizing, you'll have to decide who can claim which deduction.

A tax professional or DIY tax software platform will guide you through the process. H&R Block's paid tiers allow you to connect with a tax pro as you file if you need help. TurboTax's' Expert Assist plan also provides on-demand help from a tax expert, plus a free final review of your returns.

At CNBC Select, our mission is to provide our readers with high-quality service journalism and comprehensive consumer advice so they can make informed financial decisions. Every tax guide is based on rigorous reporting by our team of expert writers and editors with extensive knowledge of tax software products. While CNBC Select earns a commission from affiliate partners on many offers and links, we create all our content without input from our commercial team or any outside third parties, and we pride ourselves on our journalistic standards and ethics.

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