Page 25 - Filing Status for Individuals - Handbook

Married Filing Jointly

Spouse died.
 You can choose married filing  If your spouse died during
jointly as your filing status if you the year, you are considered
are considered married and both married for the whole year
you and your spouse agree to file
a joint return. and can choose married filing
 On a joint return, you and your jointly as your filing status.
spouse report your combined See Spouse died during the
income and deduct your year, under Married persons,
combined allowable expenses. earlier, for more information.
 You can file joint return even if  If your spouse died in 2021
one of you had no income or
deductions. before filing a 2020 return,
you can choose married filing
jointly as your filing status on
your 2020 return
How to file. On Form 1040 or
1040-SR, show your filing status
as married filing jointly by
checking the “Married filing Divorced persons.
jointly” box on the Filing Status If you are divorced under a
line at the top of the form. final decree by the last day
of the year, you are
Use the Married filing jointly considered unmarried for
column of the Tax Table, or

Section B of the Tax Computation the whole year and you
Worksheet, to figure your tax. can’t choose married filing
jointly as your filing status.
++ If you and your spouse decide to file a joint return, your tax may be lower than
your combined tax for the other filing statuses.
Also, your standard deduction (if you don’t itemize deductions) may be higher, and 23
you may qualify for tax benefits that don’t apply to other filing statuses. ++