These laws were first written about 50 years ago. Two-earner couples were rare. Two Can Live as Cheaply as One. You've heard the old saying. And you know it's only partly true.
Some expense is saved by living together.
Congress wrote the laws to help families as they existed at the time. New Millennium Couple . Today two-earner couples are the norm. Let's compare their 1999 tax bills. Stay single and pay a lower tax.