Can I file jointly with my spouse if we were married in 2025?

by | Apr 24, 2025 | Filing Status & Dependents, Individual Taxes

Here’s what HIVE AI had to say about “Can I file jointly with my spouse if we were married in 2025?”:

Yes, if you get married at any point during 2025, you can file a joint federal tax return with your spouse for the 2025 tax year. This is because your marital status for tax filing purposes is determined as of December 31 of the tax year.

Determining Your Filing Status

Generally, married taxpayers may elect to file a joint federal income tax return. Dawson U.S. Tax Court Opinions: Keri A. DeGuzman, Petitioner and Brian DeGuzman, Intervenor, Your marital status for tax purposes is determined at the end of the tax year (December 31 for most taxpayers). Even if you get married on December 31, 2025, you would be considered married for the entire 2025 tax year.

Benefits of Filing Jointly

Filing jointly often provides tax advantages compared to filing separately:

  • Tax Rates: Joint filers typically have more favorable tax brackets than married filing separately.
  • Deduction Eligibility: For certain deductions like student loan interest, “if the taxpayer is married at the close of the taxable year, the deduction shall be allowed under subsection (a) only if the taxpayer and the taxpayer’s spouse file a joint return for the taxable year.” IRC § 221(e)
  • Credit Eligibility: For certain credits like the credit for the elderly or disabled, “if the taxpayer is married at the close of the taxable year, the credit provided by this section shall be allowed only if the taxpayer and his spouse file a joint return for the taxable year.” IRC § 22(e)
  • IRA Contributions: For spousal IRA contributions, you must file a joint return for the taxable year, and the amount of compensation includible in your gross income must be less than the compensation includible in your spouse’s gross income for the taxable year. IRC § 219(c)

Joint Filing Requirements

If you are married, you and your spouse can choose to file a joint return. If you file jointly, you both must include all your income, deductions, and credits on that return. IRS – Publication 504: Divorced or Separated Individuals

When filing a joint return, both you and your spouse must include all of your income and deductions. Both of you must use the same accounting period, but you can use different accounting methods. IRS – Publication 501: Dependents, Standard Deduction, and Filing Information

Joint and Several Liability

It’s important to understand that filing jointly creates joint liability for the tax debt:

If a joint return is made, the tax is computed on the spouses’ aggregate income, and each spouse is fully responsible for the accuracy of the return and is jointly and severally liable for the entire amount of tax shown on the return or found to be owing. Dawson U.S. Tax Court Opinions: Keri A. DeGuzman, Petitioner and Brian DeGuzman, Intervenor,

Like most decisions, an individual’s decision to file a joint return with the individual’s spouse has consequences. One consequence to the individual is the assumption of an income tax liability arising from items not otherwise attributable to the individual. This is so because if for any given year a joint return is made by spouses, then with respect to that year “the tax shall be computed on the aggregate income and the liability with respect to the tax shall be joint and several.” Dawson U.S. Tax Court Opinions: Eric L. Dyson & Marilyn D. Dyson

Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. This means that if one spouse doesn’t pay the tax due, the other may have to. Or, if one spouse doesn’t report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. IRS – Publication 501: Dependents, Standard Deduction, and Filing Information

Relief from Joint Liability

In certain circumstances, a spouse who has made a joint return may seek relief from joint and several liability under procedures set forth in section 6015. Section 6015 provides a requesting spouse with three alternatives: (1) full or partial relief under subsection (b), (2) proportionate relief under subsection (c), or (3) if relief is not available under subsections (b) or (c), equitable relief under subsection (f). Dawson U.S. Tax Court Opinions: Keri A. DeGuzman, Petitioner and Brian DeGuzman, Intervenor,

Restrictions on Changing Filing Status

An election to file a joint return may only be revoked before the due date of the return, including extensions. IRS IRM 8.7.12 Appeals Innocent Spouse Case Procedures This means once you file jointly, you generally cannot change to filing separately after the due date (including extensions) has passed.

Married taxpayers who have filed previously and reported their income for any particular year on separate returns, can nonetheless file a joint return for that year so long as they do so within the time limits specified in IRC 6013(b)(2). Under 6013(b)(2)(A), taxpayers cannot switch from separate to joint more than three years after the due date of the return for that year (excluding extensions). IRS IRM 5.1.15 Abatements, Reconsiderations and Adjustments

State Tax Considerations

Individuals who are married within the meaning of section 143 of the Code are prohibited from (1) filing a joint return for purposes of State tax if they file separate Federal income tax returns, or (2) filing separate returns for purposes of such State tax if they file a joint Federal income tax return. Tresuary Reg. 301.6362-7 This means your federal filing status will affect your state filing options.

Same-Sex Marriages

Same-sex spouses who are lawfully married under state law are considered married for federal tax purposes and the terms “spouse,” “husband and wife,” “husband,” and “wife” refer to such spouses. Same-sex spouses who file joint returns are jointly and severally liable for the tax liability and may be entitled to innocent spouse relief if the IRC 6015 conditions are met. IRS IRM 8.7.12 Appeals Innocent Spouse Case Procedures

Conclusion

If you get married at any point during 2025, you can file a joint tax return with your spouse for that tax year. Filing jointly often provides tax benefits but also creates joint liability for the tax debt. Consider consulting with a tax professional to determine if filing jointly is the most advantageous option for your specific financial situation.

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