Married live together but this year looked at filing separate as her business made more money than she  expected leaving  them with a 15,000 tax liability. He will show about 20,000 less income than her this year. 2 children. If he claims the children it will save them $1500.00  Did not know if there was an exception this year that he could claim them and not the higher wage earner. No day care expenses or any of that to worry about. 

Michele