Compare taxes when filing jointly vs separately
The marriage penalty occurs when two individuals pay more income tax as a married couple than they would pay if they were single. This typically affects couples where both partners have similar incomes, pushing them into higher tax brackets when their incomes are combined.
The Tax Cuts and Jobs Act of 2017 reduced but did not eliminate the marriage penalty by adjusting tax brackets so that the married filing jointly brackets are mostly double those of single filers.
A marriage bonus occurs when a couple pays less tax filing jointly than they would if filing as singles. This typically happens when one spouse earns significantly more than the other, or when one spouse doesn't work.
The non-working or lower-earning spouse can benefit from the higher standard deduction and wider tax brackets available to married couples, resulting in overall tax savings.
| Tax Rate | Single | Married Filing Jointly |
|---|---|---|
| 10% | Up to $11,925 | Up to $24,800 |
| 12% | $11,926 - $48,475 | $24,801 - $100,800 |
| 22% | $48,476 - $105,700 | $100,801 - $211,400 |
| 24% | $105,701 - $201,775 | $211,401 - $403,550 |
| 32% | $201,776 - $256,225 | $403,551 - $512,450 |
| 35% | $256,226 - $626,350 | $512,451 - $751,600 |
| 37% | Over $626,350 | Over $751,600 |
The standard deduction for married filing jointly is exactly double that of single filers, which helps reduce the marriage penalty for many couples.