Contributed by: LynR, FreeTaxUSA Agent, Tax Pro
You’ve tied the knot and need to file your taxes. Now what? Getting married can affect several areas of your tax return. Understanding the filing-status choices, deductions, credits, and withholding rules can help you avoid surprises when you file.
Filing status
For federal tax purposes, your filing status is generally based on whether you were married on December 31 of the tax year. If you’re married, you can choose between:
- Married filing jointly: You and your spouse report your combined income, deductions, and credits on one tax return.
- Married filing separately: Each spouse reports their own income, deductions, and credits on a separate tax return.
In most cases, married taxpayers can’t use the single filing status. A married taxpayer may qualify for head-of-household status only in limited circumstances.
The standard deduction for married filing jointly is twice the standard deduction available to each spouse filing separately. However, filing jointly or separately can affect your eligibility for certain tax credits and deductions.
Credits and deductions
Choosing between filing jointly and separately isn’t only about the standard deduction. It can also affect whether you qualify for certain credits, deductions, and income-based tax benefits. Some tax benefits are unavailable or limited when spouses file separately. These may include:
- Earned income tax credit
- American opportunity tax credit
- Lifetime learning credit
- Child and dependent care credit
- Premium tax credit for Marketplace health insurance
- Adoption credit
Exceptions may apply, so review the requirements for each credit before choosing a filing status. FreeTaxUSA software will show rules and limitations based on your entries. Use the FAQs and blue question marks for specific information.
Certain deductions may also be reduced or unavailable when filing separately, including:
- Student loan interest: Not deductible when filing separately.
- Traditional IRA contributions: The income limits for deducting contributions may be significantly lower.
- Roth IRA contributions: The income limits for making a Roth contribution may be much lower.
- Capital losses: The annual deduction limit for net capital losses is generally $1,500 for a married taxpayer filing separately, compared with $3,000 for most other filing statuses.
- Itemized deductions: If one spouse itemizes deductions, the other spouse must itemize rather than claim the standard deduction.
Your tax rate and total tax
Marriage may increase or decrease your combined federal tax liability. The result depends on factors such as each spouse’s income, deductions, credits, and other tax circumstances.
If both spouses work, combining two incomes can also affect your tax bracket and the amount of tax you need to have withheld from your paychecks. Review your withholding after marriage to help reduce the possibility of owing a large amount or receiving an unexpectedly large refund.
Review your W-4 forms
Form W-4 tells your employer how much federal income tax to withhold from your paycheck. After getting married, both spouses should review their federal W-4 forms and applicable state withholding forms, especially if both spouses work.
Use the IRS Tax Withholding Estimator to help determine whether you should adjust your withholding or consult a tax professional.
Additional considerations
You may also need to update:
- Your name and address with the Social Security Administration
- Your name and address with your employer
- Your health insurance and benefits information
- Your tax records and estimated tax payments
Tax rules and income thresholds may change from year to year. Check the current IRS guidance for the tax year you’re filing.
How we can help
If you’re filing married for the first time, you may have questions about whether to file jointly or separately. Our Support team can help guide you through the process. You can also review our related Community articles for more information.