The married filing separate has been suggested by manyu of my fellow preparers but as said before it does not work. I tried it but no go,

Over the 54 years that I have been preparing tax returns the only time I have seen it beneficial to files married separately does not have to do with income taxes but has to do with student loan debt. By filing separately they pay more money in incomes taxes but it is a drop in the bucket to what they would have to pay toward the student loan if both husband and wife income become involved.