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Married Filing Separately

Compare your federal tax married filing jointly and separately, see the 2026 separate-return brackets and standard deduction, and the credits and deductions you give up by filing separately.

Updated November 4, 2026. Free, no sign-up; everything runs in your browser and nothing you type is stored.

Married filing jointly vs separately calculator

Spouse A income ($)Spouse B income ($)Spouse A itemized deductions ($, 0 if none)Spouse B itemized deductions ($)

Result

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–Federal tax filing jointly

–Federal tax filing separately (total)

Married filing separately: 2026 brackets

Each spouse reports only their own income. The 2026 standard deduction is $16,100 for each spouse filing separately (half of the $32,200 joint amount), and the brackets are half the joint brackets: 10% to $12,400, 12% to $50,400, 22% to $105,700, 24% to $201,775, 32% to $256,225, 35% to $384,350 and 37% above. Because every bracket is exactly half, couples with similar incomes usually pay the same tax either way before credits, and couples with very different incomes often pay more filing separately.

Example: $100,000 and $50,000 of income: joint tax is $15,340; separate returns total $16,990. The calculator compares the bracket math; lost credits (below) often make separate returns cost even more.

What you give up filing separately

Generally no earned income credit, education credits (including the American opportunity tax credit), student loan interest deduction, child and dependent care credit or adoption credit.
If one spouse itemizes, the other must itemize too (no standard deduction).
Capital losses: only $1,500 a year against ordinary income instead of $3,000.
If you lived together at any time in the year, up to 85% of Social Security benefits is taxable from the first dollar (the threshold is $0); see do you pay tax on Social Security.
Roth IRA contributions phase out between $0 and $10,000 of income if you lived with your spouse.

When married filing separately makes sense

To keep your tax liability separate from a spouse's (for example if you doubt the accuracy of their return).
When one spouse has large medical expenses or other deductions limited by a percentage of their own income.
For some income-driven student loan payments that are based on the borrower's own income; compare the payment saved with the extra tax.

Common questions

Is it better to file jointly or separately?

Usually jointly: the brackets are the same per person, and separate filers lose several credits and deductions.

What is the standard deduction for married filing separately in 2026?

$16,100 per spouse, but $0 if your spouse itemizes.

What are the 2026 married filing separately brackets?

10% to $12,400, 12% to $50,400, 22% to $105,700, 24% to $201,775, 32% to $256,225, 35% to $384,350, 37% above.

Can you claim education credits filing separately?

No. The American opportunity and lifetime learning credits aren't available when married filing separately.

Sources

More paycheck and tax calculators: Lifetime Learning Credit · LIHEAP · Medicaid · Medical Savings Account (Archer MSA)

General information, not financial, tax or legal advice. Check important numbers with the official source before acting on them.