{"id":1542,"date":"2016-01-25T15:54:42","date_gmt":"2016-01-25T21:54:42","guid":{"rendered":"https:\/\/taxprocenter.proconnect.intuit.com\/?p=1542"},"modified":"2017-10-17T11:12:04","modified_gmt":"2017-10-17T16:12:04","slug":"married-filing-separately-when-to-use-it","status":"publish","type":"post","link":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/married-filing-separately-when-to-use-it\/","title":{"rendered":"Married Filing Separately: When to Use It"},"content":{"rendered":"<p><span style=\"font-weight:400;\">In my practice and software, we see Married Filing Separately the most with couples that are in the midst of getting divorced. It is a tempting path because it keeps both spouses from having to negotiate and interact about their tax return.<\/span><\/p>\n<p><span style=\"font-weight:400;\">However, there are some very compelling reasons to avoid this status if you can. Here are just a few:<\/span><\/p>\n<ul>\n<li style=\"font-weight:400;\"><span style=\"font-weight:400;\">In most cases, joint filing offers tax savings because the two incomes are averaged. Therefore, both spouses qualify for a lower bracket that they wouldn\u2019t have had otherwise if they were filing separately. For example, if one spouse has taxable income of $98K and the other has $11,000, filing separate gives a combined tax bill of $22,153, whereas if using the joint filing status, total tax is only $18,837.<\/span><\/li>\n<li style=\"font-weight:400;\"><span style=\"font-weight:400;\">AGI can phase out your deductions faster if you have a high-income earner.<\/span><\/li>\n<li style=\"font-weight:400;\"><span style=\"font-weight:400;\">Many deductions and credits are not available to married filing separate filers. Some of these include Child &amp; Dependent Care Credit, Earned Income Credit, Student Loan Interest Deduction and American Opportunity Credit.<\/span><\/li>\n<li style=\"font-weight:400;\"><span style=\"font-weight:400;\">Social Security income becomes taxable faster and, in some cases, it becomes taxable right away if you lived together.<\/span><\/li>\n<li style=\"font-weight:400;\"><span style=\"font-weight:400;\">Some community property states require extra work on the return, regarding community income.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight:400;\">On the other hand, common reasons for electing Married Filing Separately are:<\/span><\/p>\n<ul>\n<li style=\"font-weight:400;\"><span style=\"font-weight:400;\">Each spouse is responsible only for his or her own tax liability; when you file joint, each spouse is liable for the combined tax.<\/span><\/li>\n<li style=\"font-weight:400;\"><span style=\"font-weight:400;\">If one spouse is cheating on their taxes, filing separately can keep the other spouse out of the possible audit for those years.<\/span><\/li>\n<li style=\"font-weight:400;\"><span style=\"font-weight:400;\">If you are getting a refund, but your spouse owes back taxes, filing separately keeps your refund from being garnished.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight:400;\">When trying to evaluate the status that a return should use, it is often hard to use any rule of thumb. I recommend running a tax projection along with a simulator to examine what-if scenarios.<\/span><\/p>\n<p><span style=\"font-weight:400;\">In most cases, filing jointly will still be the best option, but each case and client is unique.<\/span><\/p>\n<p><span style=\"font-weight:400;\">You will need to prove your reasoning to clients. I find that clients often want to see a breakdown of how the different statuses affect them. This creates more work to complete a tax plan or tax return, and sometimes, it is significant.<\/span><\/p>\n<p><span style=\"font-weight:400;\">I have a separate fee for this type of work and would recommend you do too. This IS NOT something that should just be part of the return preparation process. On average, I charge about $75 extra for this type of work. But, I have billed as much as $300 for certain situations.<\/span><\/p>\n<p><span style=\"font-weight:400;\">Bottom line: be aware of the pros and cons, and if you have clients in a situation that might benefit from the analysis, get paid to do it!<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In my practice and software, we see Married Filing Separately the most with couples that are in the midst of getting divorced. It is a tempting path because it keeps both spouses from having to negotiate and interact about their tax return. However, there are some very compelling reasons to avoid this status if you<\/p>\n","protected":false},"author":107201054,"featured_media":10653,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rkv_reviewed_by_select":[],"rkv_browse_by_id":0,"rkv_cta_id":0,"rkv_optimize_for_pagespeed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"useModifiedDate":false,"customPublishDate":"","customModifiedDate":"","_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"{title}\n\n{excerpt}\n\n{url}","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[509474089],"tags":[199373],"intuit_collection":[],"intuit_series":[],"coauthors":[509474129],"class_list":["post-1542","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-law-and-news","tag-tax-credits"],"header_image":"","yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.6 (Yoast SEO v28.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Married Filing Separately: When to Use It<\/title>\n<meta name=\"description\" content=\"Married Filing Separately is rarely the best choice, but in some situations it saves money. 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Learn when MFS is advantageous and how to advise clients on this status.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/married-filing-separately-when-to-use-it\/\" \/>\n<meta property=\"og:site_name\" content=\"Tax Pro Center | Intuit\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/IntuitAccountants\" \/>\n<meta property=\"article:published_time\" content=\"2016-01-25T21:54:42+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-10-17T16:12:04+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/10\/tax-clients-e1535552634356.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"655\" \/>\n\t<meta property=\"og:image:height\" content=\"369\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Christopher Ragain, CPA\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@IntuitAccts\" \/>\n<meta name=\"twitter:site\" content=\"@IntuitAccts\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Christopher Ragain, CPA\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/married-filing-separately-when-to-use-it\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/married-filing-separately-when-to-use-it\\\/\"},\"author\":{\"name\":\"Christopher Ragain, CPA\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#\\\/schema\\\/person\\\/4cd5bff5202d293dd23bdf6e25362301\"},\"headline\":\"Married Filing Separately: When to Use It\",\"datePublished\":\"2016-01-25T21:54:42+00:00\",\"dateModified\":\"2017-10-17T16:12:04+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/married-filing-separately-when-to-use-it\\\/\"},\"wordCount\":466,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/married-filing-separately-when-to-use-it\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/wp-content\\\/uploads\\\/2017\\\/10\\\/tax-clients-e1535552634356.jpg\",\"keywords\":[\"tax credits\"],\"articleSection\":[\"Tax Law and News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/married-filing-separately-when-to-use-it\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/married-filing-separately-when-to-use-it\\\/\",\"url\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/married-filing-separately-when-to-use-it\\\/\",\"name\":\"Married Filing Separately: When to Use It\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/married-filing-separately-when-to-use-it\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/married-filing-separately-when-to-use-it\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/wp-content\\\/uploads\\\/2017\\\/10\\\/tax-clients-e1535552634356.jpg\",\"datePublished\":\"2016-01-25T21:54:42+00:00\",\"dateModified\":\"2017-10-17T16:12:04+00:00\",\"description\":\"Married Filing Separately is rarely the best choice, but in some situations it saves money. 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