Tax Filing Status: Married Filing Separately

Married filing separately in 2025

The married filing separately filing status is an option for married taxpayers, in addition to the married filing jointly status. Though filing jointly is best in most cases, there are some situations when filing separately works out better. We’ll go into more detail on this below.

What are the 5 filing statuses?

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

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

You can qualify for more than one filing status (for example, if you’re married, you’re both able to file jointly or separately, as we discuss in this article), so it’s best to go with the status that will offer the maximum deductions and credits you’d qualify for. Taxpayers married on December 31 of the year, must generally file as either married filing jointly or married filing separately.

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 separately filing status?

This status may be used if you and your spouse want to be responsible only for your own income tax. We dive more deeply into the rules around this status within this article.

Advantages of filing separately when married

The married filing separately status holds only the taxpayer named in the header of the return responsible for any taxes due and penalties and interest.

This status works well if one spouse has significant out-of-pocket medical expenses that exceed 7.5% of their Adjusted Gross Income (AGI). Filing separately may allow them to deduct a larger portion of the medical expenses, because the 7.5% is based on a single AGI rather than a combined AGI.

This status is also for individuals who don’t want to file a joint return, or whose spouse refuses to file a joint return. For example, you’re about to be divorced and you’re unsure your soon-to-be ex-spouse is being honest with you about their income.

What are the disadvantages of the married filing separately status?

There are some disadvantages to married filing separately. In general, this filing status has the highest taxes, fewest number of allowed credits and deductions, and can make more of the income taxable in many circumstances, such as Social Security benefits. It also reduces your standard deduction amount to zero if the other spouse is itemizing deductions.

What are the rules for the married filing separately filing status?

The married filing separately status means each person claims their own income and deductions on their own separate tax returns. It means only the individual on the tax return is responsible for any tax bills and errors on the return.

If you file separately, you can later amend to file a joint return for up to three years past the due date of the tax return. Prepare your taxes both ways to see which filing status is better for you before officially filing your taxes.

It’s important to note that 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 straightforward.

When do I have to use the married filing separately filing status?

You must use the married filing separately filing status if you are:

• Married as of midnight December 31, of a tax year and,
• You are not considered unmarried under the head of household status rules
• Your spouse refuses to file a joint return, or
• Your spouse is a nonresident alien.

What is the standard deduction for the married filing separately status?

As mentioned above, the standard deduction you’d be eligible for depends on your filing status. The married filing separately standard deduction in 2025 is $15,750 if you spouse doesn’t itemize deductions. You’ll want to discuss your best options with your Tax Pro, based on your specific situation.

Is there a penalty for filing separately when married?

Your filing status is a direct result of your current marital status. Meaning, you’re either married and can file jointly or separately, or you are unmarried and able to file as single, qualifying surviving spouse, or head of household, as listed above. If you are legally married and decide to file using the married filing separately status, there is no direct penalty for choosing to do so, but in most cases you may end up paying more in taxes

When should married couples not file jointly?

Typically, it is financially advantageous to file jointly. A local Tax Pro is able to assess your specific situation to find out what filing status is best for you.

If you do have a choice, check with your Jackson Hewitt Tax Pro to figure out what’s the best option for saving you on taxes, and potentially getting you a bigger refund. This is important, as your situation in life (married, divorced, young child, widowed, etc.) can change as often as the IRS tax laws.

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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