很多客人会在税季的时候问威成，我可不可以夫妻分开报税。但情况因人而异，今天我们来讲讲基础的夫妻合报和夫妻分报的利与弊。
首先，有某部分报税人士已婚又跟配偶同住一起，在此情况下，如果要分开报税的话，只有Married Filing Separately。其他报税身份例如Single或Head of Household都是不合法律规矩的，除非已分居超过6个月。顺带一提，如果你和你的配偶没有在世界各地任何一个国家注册结婚，你是不可以报Married Filing Jointly的！
夫妻合报（Married Filing Jointly）
优点：
- 享有更高的标准扣除额（standard deduction），从而减少应纳税所得额
- 税率较低，整体税负减轻
- 资格涵盖大部分税收抵免（credits）和减免（deductions），如：
- 儿童税收抵免（Child Tax Credit）
- 挣得收入税收抵免（Earned Income Tax Credit, EITC）
- 学费抵免（American Opportunity Tax Credit, AOTC）
- 学生贷款利息扣除（Student Loan Interest Deduction）和退休储蓄缴款抵免（Retirement Savings Contributions Credit）的资格门槛更宽松
- IRA缴款优惠，即使配偶无收入，也能享受缴款和免税待遇
- 享受受抚养人相关税收优惠（Dependent Tax Credit），如子女和受扶养人护理抵免
- 仅需提交一份税表，申报流程更简便
缺点：
- 夫妻双方对税务负有连带责任（joint and several liability），若一方欠税或有税务问题，可能影响双方
- 高收入可能导致部分税收抵免或减免因收入门槛限制而失去资格
夫妻分报（Married Filing Separately）
优点：
- 各自独立承担税务责任，保护无税务问题一方的资产不受影响
- 医疗费用扣除按收入比例计算，可能对医疗支出较高的一方更有利
缺点：
- 标准扣除额显著降低，近似单身报税标准
- 税率普遍较高
- 大部分税收抵免和减免资格受限或完全失效，包括：
- 儿童税收抵免（Child Tax Credit）
- 挣得收入税收抵免（EITC）
- 学费抵免（AOTC）
- 部分税收优惠（如学生贷款利息扣除）减少或取消资格
- 若一方参加公司退休计划，另一方的IRA缴款抵免受限
- 社会保障福利税负可能增加
- 需提交两份税表，申报更复杂且税务服务成本较高
Some taxpayers are married and live with their spouse. In such cases, filing separately means you must file as Married Filing Separately. Other filing statuses like Single or Head of Household are not legally allowed unless you have been separated for more than six months. Also, if you and your spouse are not legally married anywhere in the world, you cannot file as Married Filing Jointly.
Married Filing Jointly
Advantages:
- Higher standard deduction, which reduces taxable income
- Lower tax rates, resulting in overall tax savings
- Eligibility for most tax credits and deductions, such as:
- Child Tax Credit
- Earned Income Tax Credit (EITC)
- American Opportunity Tax Credit (AOTC)
- More lenient thresholds for student loan interest deduction and retirement savings contributions credit
- IRA contribution benefits, allowing tax advantages even if one spouse has no income
- Access to dependent-related tax benefits, such as child and dependent care credits
- Only one tax return to file, making filing simpler
Married Filing Separately
Advantages:
- Separate tax responsibilities; protects the spouse without tax problems
- Medical expense deductions calculated based on income, possibly benefiting the spouse with higher medical costs
Disadvantages:
- Significantly reduced standard deduction, close to single filer level
- Generally higher tax rates
- Most tax credits and deductions are limited or completely disallowed, including:
- Child Tax Credit
- Earned Income Tax Credit (EITC)
- American Opportunity Tax Credit (AOTC)
- Some deductions, like student loan interest, are reduced or disallowed
- IRA deduction limits if one spouse participates in an employer retirement plan
- Possible increase in Social Security benefit taxation
- Requires filing two tax returns, increasing complexity and tax preparation costs