Tax Filing Status: Married Filing Jointly

Married filing jointly in 2025

Taxpayers who file using the married filing jointly status not only receive the largest standard deduction and have a higher maximum income amount for the phaseout of many tax benefits, but they also have the lowest overall taxes on their income. There are nuances to all of this, so continue reading and always work with your Tax Pro for what’s right for you.

What are the 5 filing statuses?

Before we go deeper, there are 5 tax filing statuses the IRS recognizes.

• Single
• Married filing jointly
• Married filing separately
• Head of household
• Qualifying surviving spouse

You can qualify for more than one filing status (for example, if you’re married, you’re able to file jointly or separately, as we discuss in this article), so it’s best to go with the status that could offer the maximum deductions and credits you’d qualify for, so that you pay less in taxes, or get a bigger refund.

You also use your current tax filing status to properly fill out an IRS Form W-4, which is the standard tax form submitted to employers to inform them how much federal tax to withhold from an employee’s paycheck.

What is the married filing jointly filing status?

The most common filing status for married couples is married filing jointly, where married couples file a tax return together. If your spouse passed away during the year for which you are filing your tax return, you may still file using the married filing jointly status.

But also keep in mind that taxpayers who file as using the married filing jointly status are singly and jointly responsible for the taxes owed that tax year. They also cannot amend a joint return into two separate returns once the filing due date (without extensions) has passed.

Advantages of filing jointly as a married couple

One of the biggest benefits of filing using the married filing jointly status is your ability to lower your combined taxes. Your standard deduction might also be higher, and you may qualify for other tax credits and deductions that are not available when married filing separately.

When you and your spouse use the married filing jointly filing status, you report your combined income and deduct your combined allowable expenses. You can file a joint return even if one of you had no income or deductions for the tax year. You are both responsible for all income and deductions on the tax return, even if only one spouse earned all the income.

Married filing jointly requirements

You may claim the married filing jointly status if:

• You are married as of midnight December 31, of the applicable tax year, and
• You and your spouse agree to file and sign a joint tax return.

As always, you’ll want to work with a local tax professional to discuss your personal situation and what may be best for you and your spouse, as well as your family.

Married filing jointly (MFJ) vs. Married filing separately (MFS)

Taxpayers who choose to file using the married filing separately status instead of the married filing jointly status may benefit if it results in less tax owed than if they file a joint tax return. You can also use this status if you and your spouse want to be responsible only for your own income tax. The IRS suggests that taxpayers prepare their taxes both ways to see which filing status is better for them before officially filing their return.

If you and your spouse don’t file jointly, you still must file your tax return using the married filing separately status; unless you qualify for head of household status. You cannot file using the single filing status if you are legally married as of December 31of the tax year.

It’s important to note that taxpayers from community property states have special rules concerning the division of marital income. If you live in one of these states, filing separate returns may not be as easy and straight forward.

The married filing separately status requires that each person claims their own income and deductions on their own separate tax return. Only the individual listed in the header section of the tax form is responsible for any tax bills and errors on the return. This filing status has the highest taxes, least number of allowed credits and deductions, and can result in more of your income as taxable in many circumstances, such as Social Security benefits.

When filing using the married filing separately status, if one spouse itemizes deductions then the other spouse must also itemize, or their standard deduction is zero. Taxpayers who file separately can later amend to file a joint return for up to three years past the due date of the tax return. However, if you file your return using the married filing jointly status, you cannot then change to the Married filing separately status.

What Is the standard deduction for married filing jointly?

As mentioned above, the standard deduction depends on your filing status. The married filing jointly standard deduction for 2025 is $31,500.

Standard deductions for 2025

You’d want to discuss your best options with your Tax Pro, based on your specific situation. We’re here for you to answer all your filing status questions and more. Find a neighborhood Tax Pro near you today. You never have to tax alone.

About the Author

Mark Steber is Senior Vice President and Chief Tax Officer for Jackson Hewitt. With over 30 years of experience, he oversees tax service delivery, quality assurance and tax law adherence. Mark is Jackson Hewitt’s national spokesperson and liaison to the Internal Revenue Service and other government authorities. He is a Certified Public Accountant (CPA), holds registrations in Alabama and Georgia, and is an expert on consumer income taxes including electronic tax and tax data protection.

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