A2A.I'm not going to go into the wisdom of whether or not you should file jointly or separately and limit myself to the question that you asked.Yes, you and your spouse can choose to file separate returns. Under those circumstances, even if you were not income-limited you would have to pay back the entire credit, which is not available to MFS taxpayers.If you were both covered under a qualified health plan, each of you is allocated 50% of the payback. If only one of you was covered, the entire amount of the payback goes on that personu2019s separate return. The detailed Instructions for Form 8962 (2023) spell out exactly how the payback is computed.