Your First Tax Return as a Married Couple

Learn whether to file jointly or separately, how marriage changes your tax brackets, and strategies to maximize your combined refund.

Getting married changes your tax situation in several significant ways. Your filing status, tax brackets, deduction amounts, and eligibility for various credits all shift when you say "I do." Understanding these changes helps you make smart decisions from day one.

The most important decision for newlyweds is whether to file jointly or separately. Filing jointly almost always results in a lower combined tax bill because of wider tax brackets, higher deduction thresholds, and access to credits that are unavailable to separate filers. However, there are situations where filing separately makes sense, particularly when one spouse has significant medical expenses, student loan repayments, or potential liability concerns.

If you were married at any point during the tax year, even on December 31, the IRS considers you married for the entire year. You must file as either Married Filing Jointly or Married Filing Separately. You cannot file as single. Take time to run the numbers both ways to find the most beneficial approach for your specific income combination.

Key Deductions & Credits

Higher Standard Deduction

$1,000 - $4,000

Married Filing Jointly provides a standard deduction of $30,000 for 2025, double the single filer amount, which may eliminate the need to itemize.

Wider Tax Brackets

$1,000 - $8,000

Joint filers get tax brackets that are roughly double the single filer brackets through the 32% bracket, reducing the overall effective tax rate.

Increased IRA Contribution Limits

$1,500 - $3,500

A non-working spouse can contribute to an IRA based on the working spouse's earned income, effectively doubling retirement savings deductions.

Student Loan Interest Deduction

$300 - $625

Joint filers can deduct up to $2,500 total in student loan interest. The income phase-out for joint filers starts at $165,000, higher than separate filers.

Gift Tax Exclusion Doubling

Tax planning benefit

Married couples can jointly gift up to $38,000 per recipient in 2025 ($19,000 each) without filing a gift tax return, using gift splitting.

Forms You May Need

Form 1040 — U.S. Individual Income Tax Return

Form W-4 — Employee's Withholding Certificate (update after marriage)

Form 8958 — Allocation of Tax Amounts Between Certain Individuals (community property states)

Schedule A (Form 1040) — Itemized Deductions

Filing Tips

Run your taxes both ways: jointly and separately. Most tax software can calculate both scenarios so you can compare the results.
Update your Form W-4 with your employer after getting married. Use the IRS Tax Withholding Estimator to avoid owing taxes or getting too large a refund.
Update your name with the Social Security Administration before filing if you changed your name. A name mismatch will delay your refund.
If one spouse has significant student loan debt on an income-driven plan, filing separately may keep payments lower despite a higher overall tax bill.
Consider adjusting retirement contribution strategies now that you have combined income and can take advantage of spousal IRA contributions.
Review your combined state tax situation. Moving or working in different states can create filing obligations in multiple states.

Common Mistakes to Avoid

Automatically filing jointly without comparing to separate filing, which can cost money in specific situations like income-driven student loan repayment.
Not updating Form W-4 after marriage, leading to underwithholding and a surprise tax bill at filing time.
Filing with mismatched names because one spouse changed their name but did not update their Social Security records.
Forgetting that marriage penalty applies when both spouses earn similar high incomes, pushing combined income into higher brackets.
Not combining finances enough to identify all deduction opportunities like charitable giving, medical expenses, and retirement contributions.

Recommended Software

H&R Block compares joint and separate filing scenarios side by side and provides clear guidance on which option saves the most for your specific income combination.

Review H&R Block

FAQ

Is there a marriage tax penalty?

It depends on your income combination. A marriage bonus occurs when one spouse earns significantly more than the other, as the higher earner's income fills up the lower brackets. A marriage penalty can occur when both spouses earn similar high incomes, pushing more income into higher brackets.

We got married in December. Do we file as married?

Yes. The IRS uses your marital status on December 31 for the entire tax year. If you were legally married on December 31, you must file as Married Filing Jointly or Married Filing Separately for the full year.

When should we file separately?

Consider filing separately when one spouse has large medical deductions (the 7.5% AGI threshold is lower on a single income), when one spouse is on income-driven student loan repayment, or when one spouse has potential legal or tax liability the other wants to avoid.

Can we file jointly if we live in different states?

Yes, you can file a joint federal return regardless of where you live. However, you may need to file separate state returns in each state or nonresident returns depending on your states' rules.