Married Filing Separately

For the current year, If your filing status is married filing separately then your gross income must be at least $3,900. There is no age test. Gross income does not include social security benefits.

No. If you are married (as of the last day of the year),you may elect to file using the status of married Jointly or married Separately. Generally, separate tax returns may be more beneficial and save both people money, especially when both people have earnings and taxable income, and high medical or miscellaneous itemized deductions. Filing separately may allow more of the phased-out itemized deductions which are based on the taxpayer(s) Adjusted Gross Income.

No. If you are married on the last day of the year, you must file either married filing jointly or married filing separately. You are not allowed to file as a single or Head of Household.

If you are Filing as Married filing separately, you must have lived apart from your spouse for the last 6 months of the year to take advantage of the dependent care, earned income, elderly credits and the $25,000 rental loss allowance.
Also Social Security will be 85% taxable.
Speak to your local CPA about the tax strategy of using married filing jointly or married filing separately.

If you are filing as married filing separately, both persons must file using either the standard or itemized deduction amounts. One spouse cannot use the standard deduction and the other use the itemized deduction amount.

If the filing status you are using for filing your individual income tax return is "married filing separately", and your spouse itemizes his or her deductions, then you must use your itemized deductions even if your standard deduction exceeds your itemized deductions.