The comparison, to be valid, requires that you look at total taxes - Federal AND State. In limited circumstances does it make sense on the Federal level alone to file separately. Most often, the benefit from filing separately is on the state return with some of the state benefit being given back on the Federal side. In states like New York where filing status must (with some exceptions) follow Federal, I would have to triple enter the tax information on the Federal level (joint return and separate returns for each spouse) in order to complete a wholistic MFJ vs MFS calculation for my clients. This is cumbersome especially if I have made use of the TSJ indicators when entering my client information in the Federal worksheets.
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