Can spouses living apart file taxes jointly?

Spouses who are living apart can generally still file a Married Filing Jointly tax return as long as they are legally married on the last day of the tax year. Simply living in separate homes does not prevent a couple from filing jointly. Both spouses must agree to file a joint return, and each is generally responsible for the accuracy of the return and any taxes owed. In some cases, couples may choose to file separately, such as when one spouse has concerns about the other's tax reporting or when filing separately provides a better tax outcome. However, if the spouses are legally separated under a final court decree by the end of the tax year, they are generally considered unmarried for federal tax purposes and are not eligible to file a joint return.