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Tuesday, May 5, 2015

Married Filing Separately Tax Return Filing Threshold Computation

The Married Filing Separately tax return filing threshold computation is different from other tax status filing threshold calculations. It often seems that filing MFS can have huge disadvantages, but this is to prevent people from taking advantage of the system.


For married filing separately, the filing threshold is simply the personal exemption, which is $4,000 for the tax year 2015.


Married individuals filing separately are not allowed to include the standard deduction in the threshold computation because if one spouse itemizes his/her deductions, the other spouse is required to itemize.

Formula for Computing Any Other Tax Status


The formula to figure the gross income thresholds is calculated by adding the standard deduction* (not including blind amounts) and personal exemption amounts** (not including dependency exemption).

Threshold $ = Standard Deduction* + Personal Exemption**

formula does not apply to the Married Filing Separately

Because of the rule stating that Married individuals filing separately are not allowed to file the standard deduction if their spouse chooses to file an itemized deduction, the standard deduction will not be included in computing the MFS income tax filing threshold.

MFS Income Tax Filing Threshold = Personal Exemption**