Joint Return

What is Joint Return?

A Joint Return is a tax return filed by a married taxpayer couple using Form 1040. This option of filing together is available to legally married couples and certain widowed taxpayers. It allows both spouses to combine their incomes, deductions, and credits into a single tax return. Filing jointly provides certain advantages including lower tax rates and eligibility for tax credits.

Benefits of a Joint Filing Work

When a couple chooses to file under Married Filing Jointly (MFJ) status, it will allow them to share equal responsibility including penalties or interests due from errors or underpayment. However, it also offers several other key benefits, including:

• Higher standard deduction
• Lower tax rates
• Eligibility for tax credits (Earned Income Tax Credit, Child Tax Credit, etc.)
• Potential deductions (Student loan interest, IRA contributions, & education expenses)

Eligibility for Joint Filing

The eligibility to qualify for a Married Filing Jointly (MFJ) status is as follows-

• The couple must be legally married by December 31 of the tax year.
• Both spouses must agree to file jointly and sign the tax return.
• The couple must not be legally divorced or separated as of the last day of the tax year.

There are certain widowed taxpayers who also qualify for joint filing under the Qualifying Widow or Widower (QW) status. The criteria to qualify for QW status are-

• The taxpayer’s spouse passed away in one of the two previous tax years.
• The taxpayer has not remarried.
• The taxpayer is maintaining a household for a dependent child.

Couples in a common-law marriage can also file jointly if their relationship is recognized as legal in the state where they began cohabiting. Common-law marriage is recognized in the states of Alabama, Colorado, Iowa, Kansas, Montana, Oklahoma, Pennsylvania, Rhode Island, South Carolina, Texas, and Washington, D.C.

There are also special considerations for nonresident aliens under IRC Section 6013(g). They can file jointly if their spouse is a U.S. citizen.

Federal Income Tax Bracket for MFJ 2025