Getting Married: How It Changes Your Taxes

Getting married triggers one of the most significant shifts in your tax life. Your filing status changes, your income may be combined, and you gain access to credits and deductions that were unavailable as a single filer. Depending on what each spouse earns, marriage can result in either a tax bonus or a tax penalty.

Data Notice: Tax figures and thresholds related to getting married taxes cited in this article are projected 2026 values based on IRS guidance and current legislation. Tax law is subject to change. Verify all figures with IRS.gov or a licensed tax professional before making decisions.

This guide walks through every tax change that comes with marriage, from filing status selection to name changes with the SSA, so you can plan for your first joint return.

Your Filing Status Changes on December 31

The IRS determines your filing status based on your marital status on the last day of the tax year. If you get married on any date from January 1 through December 31, 2026, the IRS considers you married for the entire 2026 tax year.

As a married couple, you have two filing status options:

Filing Status	When to Use
Married Filing Jointly (MFJ)	Combine both incomes on one return; usually the better option
Married Filing Separately (MFS)	Each spouse files independently; useful in specific situations

You can no longer file as “Single” once married. Head of Household status is only available in limited separation circumstances.

Why Most Couples Choose MFJ

Married Filing Jointly provides access to the widest tax brackets, the largest standard deduction, and the full value of most credits. For the 2026 tax year:

Feature	Single	Married Filing Jointly
Standard deduction	~$16,100	~$32,200
12% bracket upper limit	~$48,475	~$96,950
22% bracket upper limit	~$103,350	~$206,700
24% bracket upper limit	~$197,300	~$394,600
Child Tax Credit phase-out start	~$150,000	~$300,000
EITC availability	Yes	Yes, with higher income limits

When MFS Makes Sense

Filing separately may be advantageous when:

One spouse has significant medical expenses (the 7.5% AGI floor is lower with one income)
One spouse has student loans on an income-driven repayment plan
One spouse has tax debt or back taxes that the other does not want offset against a joint refund
Spouses live in different states with distinct tax rules
One spouse suspects the other of tax fraud

The trade-off: MFS locks you out of the Earned Income Tax Credit, education credits, and most other credits. It also reduces your standard deduction to ~$16,100 (half of MFJ).

Marriage Bonus vs. Marriage Penalty

The marriage penalty or bonus depends on the income disparity between spouses.

Marriage Bonus

A marriage bonus occurs when one spouse earns significantly more than the other. The higher earner’s income drops into a lower bracket when combined with the lower earner’s income on a joint return.

Example: Spouse A earns $150,000 and Spouse B earns $30,000. Filing jointly, their combined $180,000 is taxed more favorably than if Spouse A filed as Single at $150,000 because the MFJ brackets are wider.

Marriage Penalty

A marriage penalty occurs when both spouses earn similar high incomes. The combined income pushes the couple into brackets that are less than double the Single thresholds at the top.

Example: Both spouses earn $300,000. As single filers, each would hit the 35% bracket at ~$250,525. Filing jointly, their combined $600,000 hits the 35% bracket at ~$501,050 and the 37% bracket above ~$626,350, creating a higher combined tax bill than two single returns.

Where the Penalty Hits Hardest

Income Scenario	Likely Outcome
One earner, one stay-at-home	Marriage bonus
One high earner, one moderate earner	Marriage bonus
Two equal moderate earners (~$50K each)	Roughly neutral
Two equal high earners (~$200K+ each)	Marriage penalty
Two very high earners (~$400K+ each)	Significant marriage penalty

The OBBB’s permanent extension of the TCJA brackets reduced the marriage penalty compared to pre-2018 law, but did not eliminate it at the highest income levels. See our OBBB tax changes overview for more on how the new law affects couples.

Combining Income and Deductions

Standard Deduction Doubles

As a married couple filing jointly, your standard deduction is ~$32,200 for 2026, exactly double the single filer amount. If either spouse is 65 or older, an additional ~$1,600 applies per qualifying spouse.

Review our standard deduction guide to determine whether standard or itemized deductions make more sense for your combined situation.

Itemized Deductions Merge

If you itemize, both spouses’ deductible expenses combine on one Schedule A:

Mortgage interest: Deductible on up to $750,000 of combined mortgage debt
State and local taxes (SALT): Capped at ~$40,000 for MFJ filers under the OBBB (up from $10,000). See our SALT deduction guide for details
Charitable contributions: Combined giving from both spouses
Medical expenses: Must exceed 7.5% of combined AGI

Retirement Account Considerations

Marriage does not change individual 401(k) or IRA contribution limits, but it does affect:

Spousal IRA: A non-working spouse can contribute up to ~$7,000 to an IRA using the working spouse’s earned income
Roth IRA phase-out: The MFJ phase-out (~$236,000–$246,000 MAGI in 2026) may allow a lower-earning spouse to continue Roth contributions
Traditional IRA deduction: Depends on whether either spouse is covered by a workplace plan

Credits That Change with Marriage

Child Tax Credit

If you have children or plan to, the Child Tax Credit provides up to ~$2,200 per qualifying child under 17 for 2026. The MFJ phase-out starts at ~$300,000 AGI, double the single filer threshold. Newborns qualify in their birth year — see our new parent tax guide for the full breakdown.

Earned Income Tax Credit

The EITC has higher income limits for MFJ filers. The credit is only available when filing jointly — MFS filers are ineligible.

Education Credits

The American Opportunity Credit and Lifetime Learning Credit use MFJ income thresholds. If one spouse is in school, the couple can claim education credits on the joint return.

Name Change: What to Do with the SSA and IRS

If either spouse changes their legal name after marriage, the name on the tax return must match the name on file with the Social Security Administration (SSA).

Steps to Update Your Name

Get a certified copy of your marriage certificate from the county clerk
File Form SS-5 (Application for a Social Security Card) at your local SSA office or by mail — bring your marriage certificate, current ID, and Social Security card
Wait for the new card (typically 2–4 weeks)
File your tax return using the name that matches your SSA records

If you file before the name change is processed, use your previous legal name. A name mismatch between your return and SSA records can delay processing or trigger a rejection.

Other Agencies to Notify

State DMV (driver’s license)
Employer (W-2 name)
Banks and investment accounts (1099 name)
Health insurance (Form 1095-A)

Tax Planning for Newlyweds: A Checklist

Use this checklist in the year you marry:

Task	When	Why
Update W-4 withholding	Within 30 days of marriage	Avoid under-withholding or over-withholding
Compare MFJ vs. MFS	Before filing	Confirm which status saves more
Update SSA name (if changing)	Before filing season	Prevent return rejection
Review beneficiary designations	Immediately	401(k), IRA, life insurance
Combine or coordinate deductions	Year-end	Maximize itemized vs. standard
Check state filing rules	Before filing	Some states require same status as federal; others allow different

Adjusting Your W-4

The single biggest mid-year task is updating your W-4 at work. Use the IRS Tax Withholding Estimator to calculate the correct withholding for your combined income. Common mistakes:

Both spouses claiming the full standard deduction on separate W-4s (leads to under-withholding)
Failing to account for a second income pushing into higher brackets
Not using Step 2 on the W-4 form for two-earner households

See our tax filing deadlines guide for the complete 2026 calendar.

State Tax Implications

Most states follow the federal filing status, meaning if you file MFJ federally, you file MFJ at the state level. However:

Community property states (Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, Wisconsin) treat all income earned during marriage as equally owned by both spouses, which affects MFS calculations
Some states have their own marriage penalty or bonus dynamics that differ from federal
States with no income tax (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming) eliminate the state-level concern entirely

Frequently Asked Questions

Can I file as Single for part of the year if I got married in December? No. Your filing status is determined by your status on December 31. If you are married on that date, you must file as MFJ or MFS for the entire year.

Does marriage affect my student loan repayment? Yes. If you file MFJ, both incomes count toward income-driven repayment calculations. Filing MFS keeps incomes separate for PAYE and IBR plans but eliminates access to most tax credits.

What if my spouse owes back taxes? File MFJ and submit Form 8379 (Injured Spouse Allocation) to protect your share of the refund. Alternatively, file MFS to keep refunds completely separate.

Can we switch between MFJ and MFS each year? Yes. You choose your filing status annually. You can file MFJ one year and MFS the next. However, if you initially file MFS, you can amend to MFJ; filing MFJ first and then switching to MFS after the deadline is generally not allowed.

Do same-sex married couples follow the same rules? Yes. Since the 2015 Supreme Court ruling in Obergefell v. Hodges, all legally married couples follow identical federal tax rules regardless of gender.

Key Takeaways

Your filing status changes to MFJ or MFS for the entire year, determined by your status on December 31
Most couples save money filing jointly due to wider brackets and a doubled standard deduction of ~$32,200
A marriage penalty can occur when both spouses earn similar high incomes
Update your W-4, SSA name, and beneficiary designations promptly after marriage
Community property state rules add complexity for MFS filers
The OBBB raised the SALT cap to ~$40,000 for MFJ, a significant improvement for itemizing couples

Next Steps

Compare your bracket impact with the 2026 tax brackets guide
Review the full list of tax deductions available to married filers
Check whether to itemize with our standard deduction guide
Learn about IRS payment plans if your combined tax bill creates an unexpected balance

Tax information is for educational purposes only and does not constitute tax advice. Consult a licensed tax professional for your specific situation.