Married Filing Jointly Filing Status

Taxpayers may use the married filing jointly status if they are married and both agree to file a joint return.

This includes:

• taxpayers who live apart but are not legally separated
• taxpayers whose spouses died during the year and who have not remarried

Both spouses must sign the income tax return. Special rules apply when a spouse cannot sign the tax return because of death, illness, or absence.

Both spouses are responsible for any tax owed.

The lowest tax rates apply to the married filing jointly filing status.