Taxpayer filed separate from spouse for the last three years and had tax rate of 22% to 24%.  This year will file joint with spouse with a tax rate of 32%.  The increase is all on the taxpayer's farm profit.  I can't seem to come to grips with the schedule J not showing a larger savings due to the fact that the 2021 rate is 8 to 10% higher than the average of past three years.  When I calculated the returns separately the savings was around $12,000.  Unfortunately they would loose filing separate due to Ohio tax being much higher.  Has anyone had a similar situation in the past?