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first note that MFS is generally the worst filing status for a married couple. there are rare exceptions. as to your question. A married couple can choose to file using the Married Filing Separately (MFS) status even if they are subject to IRS Notice 2014-7. Notice 2014-7 primarily addresses the tax treatment of certain Medicaid waiver payments, not a couple's federal filing status. 

 

there is no quick correct answer as to what filing status is best. to find the lowest tax you  may have to do 3 returns. 1 each MFS and a joint return.