The Standard Deduction

• When you file an income tax return, the government grants you a "standard deduction" that you may subtract from the income taxes you owe. If you use the standard deduction, you forfeit the right to subtract itemized deductions, which include mortgage interest paid, certain business expenses and property taxes. Many taxpayers benefit from choosing the standard deduction, and married couples filing jointly enjoy a larger standard deduction than those with other filing statuses. According to the IRS, married couples filing joint returns are granted a standard deduction of $11,400, while separate filers get a deduction of $5,700. The $5,700 deduction will not save your husband any money if he had no income, so it is better for you to file jointly and get the $11,400 deduction on your income.
  
  

Tax Brackets

• Another reason it can be advantageous to file a joint tax return when married and one partner earns significantly more than the other is that joint tax filers fall in different tax brackets than separate filers. The IRS says that joint filers are taxed at 10 percent for the first $16,750 earned, at 15 percent for income between $16,750 and $68,000 and at 25 percent for income between $68,000 and $137,300. Separate filers are taxed at 10 percent for income up to $8,375, 15 percent on income between $8,375 and $34,000 and 25 percent on income between $34,000 and $68,650. If only one partner earns income, filing jointly offers much more favorable tax rates.
  
  

Income vs. Work

• The IRS taxes all income earned during the year, not just income earned by working at a job. It is possible that your husband owes income taxes on other types of income such as interest income, gambling winnings or dividend income even if he did not work all year. Remember to include such miscellaneous income when filing your tax return.
  
  

Considerations

• Tax rules are written so that married couples rarely benefit from filing separate returns. The more disparate your income is from your husband's, the better it is to file a joint return. If you both earn a similar amount of money, your taxes may be about the same whether you file jointly or separately. When one partner earns most or all of the money, joint filing offers more tax advantages.