# Joint Return: Meaning, Eligibility, and Benefits

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*Why do we have to pay taxes? Ask Congress.*

## What Is a Joint Return?

A joint return is a tax return filed with the Internal Revenue Service (IRS) on the new, simplified [Form 1040](https://www.investopedia.com/terms/1/1040.asp) (as of 2024) by two married taxpayers whose filing status is married filing jointly (MFJ) or by a widowed taxpayer whose filing status is Qualifying Widow or Widower (QW). A joint return allows these taxpayers to combine their tax liability and report their income, deductions, and credits on the same joint return.

### Key Takeaways

*   A joint tax return is for married couples and offers some tax advantages over being married and filing separately.
*   In order to qualify for joint filing status, you have to be married in the year you are filing jointly.
*   Filers who have recently lost a spouse are also eligible to get the tax advantage of filing jointly by filing as a qualified widow or widower.

## How a Joint Return Works

A joint return permits eligible taxpayers to figure out their taxes using favorable joint return tax brackets, tax rates, and tax benefits. As a result, married couples who file a joint return generally pay a lower overall tax than married couples who file two separate returns.

## Who Is Eligible to File a Joint Return

To file a joint return, the taxpayers' filing status must be either Married Filing Jointly (MFJ) or Qualifying Widow/er (QW). To be eligible for the married filing jointly (MFJ) filing status, the taxpayers must be legally married to each other on or before the last day of the tax year and both must agree to file and must sign the Joint Return.

To qualify as qualifying widow/er (QW), the taxpayer’s spouse must have died in either of the two prior tax years and the taxpayer must maintain a household for a dependent child. 

Also, nonresident aliens generally cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year.

## Definition of Married in a Joint Return

Whether or not taxpayers are considered married on the last day of the tax year is decided by the law of the applicable state or jurisdiction. Same-sex marriages that are legally entered into are recognized for all federal tax purposes.

Taxpayers who divorce or separate under a decree of divorce or separate maintenance that is final at any point during the tax year are considered unmarried for that entire year and cannot file a joint return.

## Benefits of a Joint Return

Taxpayers who are married and not widowed must choose one of two filing statuses: married filing jointly (MFJ) or married filing separately (MFS). Filing jointly is likely to result in less tax if one spouse earns most of the income and deductions will not be itemized.

Filing separately may result in less tax if both spouses earn the same income and if one or both have medical expenses, casualty losses, or miscellaneous deductions since joint and separate tax rates are likely to be the same and since adjusted gross income floors will be lower. Any time both spouses earn taxable income, the tax should be figured both jointly and separately and a return filed using the status that provides the lowest tax.

## Can Registered Domestic Partners File a Joint Tax Return?

No, registered domestic partners may not file their taxes using a married filing jointly or married filing separately status. Registered domestic partners are not married under state law, so do not qualify for joint filing status.

## What Is the Marriage Penalty?

The marriage penalty refers to an additional tax burden that occurs for married couples compared to single filers. This penalty occurs when the dual income of married couples pushes them into a higher tax bracket that would not have occurred if they had filed separate returns.

## Do You Lose Access to Tax Credits If You Use Married Filing Separately?

Although married filing separately allows you to separate your tax liabilities this can cause you to lose access to several tax credits available to couples using married filing jointly. Credits you can't take include the American Opportunity Credit, the Lifetime Learning Credit, and deductions for student loan interest, tuition, and fees. Other benefits may not be available, like the Earned Income Tax Credit or Adoption Credit, depending on your circumstances.

## The Bottom Line

A joint return allows married couples and recently widowed taxpayers to file federal income taxes on the same return. This option provides numerous benefits for most filers, including preferential tax brackets and credits. If you qualify for a joint return but are unsure if you should use this status, you should speak with a tax professional or compare your tax liabilities using all the statuses available to you to find the best option.

> **Article Sources**
>
> 1.  Internal Revenue Service. "[IRS Releases Tax Inflation Adjustments for Tax Year 2025](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2025#:~:text=For%20single%20taxpayers%20and%20married,%24800%20from%20tax%20year%202024.)."
>     
> 2.  Internal Revenue Service. "[Married Filing Jointly Filing Status](https://apps.irs.gov/app/understandingTaxes/hows/tax_tutorials/mod05/tt_mod05_03.jsp#:~:text=Taxpayers%20may%20use%20the%20married,and%20who%20have%20not%20remarried)."
>     
> 3.  Internal Revenue Service. "[Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law](https://www.irs.gov/newsroom/answers-to-frequently-asked-questions-for-same-sex-married-couples)."
>     
> 4.  Internal Revenue Service. "[How a Taxpayer's Filing Status Affects Their Tax Return](https://www.irs.gov/newsroom/how-a-taxpayers-filing-status-affects-their-tax-return)."