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Married Filing Separately

Pub 4012 – Tab B

Pub 4491 – Lesson 4

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Filing Status

  • IRS has five filing status
    • Single (S)
    • Married filing jointly (MFJ)
    • Married filing separately (MFS)
    • Head of Household (HoH)
    • Qualifying Surviving Spouse

NTTC Training – TY2025

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Pub 501

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Filing Status – Tax Rate

NTTC Training – TY2025

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Status

Tax Rate is 10%

on taxable income

Tax Rate is 12%

on taxable income

Single

Up to $ 11,925

$11,926 – $48,475

Married Filing Jointly/QSS *

Up to $23,850

$23,851 – $96,950

Married Filing Separately

Up to $ 11,925

$ 11,926 – $48,475

Head of Household

Up to $17,000

$17,001 – $64,850

Initial rates of tax – 2025

  • * Qualifying Surviving Spouse uses Married Filing Jointly tax rates

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Marital Status

  • Marital status determined on December 31st
  • Federal definition of “married”
    • Legal marriage under laws of state or country
    • Does not include civil unions or registered domestic partners

NTTC Training – TY2025

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Married Filing Separately

  • �Generally, MFS is OOS
  • In scope MFS if the following conditions are met:
    • You and your spouse
      • lived apart all year
      • didn’t file a joint return
      • had earned income
      • haven’t transferred any of the earned income between yourselves
  • Each spouse reports their own income on MFS return

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NTTC Training – TY2025

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See Pub 555

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Married Filing Separately MFS(usually OOS)

  • Considered married on last day of year
    • Includes common law marriage if recognized by state
  • Each spouse files own tax return
    • Spouse’s Name and SSN must be entered on return
    • If SSN unknown
      • Enter SSN 111-00-1111 (allows you to continue in TaxSlayer)
      • Return must be mailed

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NTTC Training – TY2025

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Married Filing Separately Disadvantages�

  • Highest tax rate and lower standard deduction
  • 85% of Social Security benefits taxable if lived with spouse at any time during year
  • Most tax credits disallowed
  • Cannot deduct student loan interest
  • Cannot use standard deduction if spouse itemized‏
  • Education credits not available when filing MFS

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NTTC Training – TY2025

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Reason to File Married Filing Separately

  • Taxpayer chooses to file MFS
  • Spouse has already filed MFS or HoH
  • Married but separated and not filing MFJ
  • No liability for spouse’s tax obligation (see community property state exceptions)

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NTTC Training – TY2025

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Married Filing Separately (or Single and RDP) in a Community Property State

  • MFS in community property state file Form 8958 (if in-scope per State Coordinator)
  • On Form 8958, enter $1 on spouse income line if
    • MFS couple did not live together at any time during the year
    • Have no joint income
    • Own no jointly held property

NTTC Training – TY2025

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Comp

Pub 555

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Married Filing Separately in a Community Property State

NTTC Training – TY2025

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Comp

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Married Filing Separately in a Community Property State

  • Federal returns prepared with community property state entered as home state will trigger TaxSlayer E-file warning unless Form 8958 included on return

NTTC Training – TY2025

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Comp

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Filing Status

NTTC Training – TY2025

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