If I opted out of taxes as a minister using form 4361 do i need to file a tax return? My spouse is not a minister, should she file separately then if I do not file?

I have opted out and been approved to not have taxes taken out with form 4361. However, my wife still pays taxes. Do I even need to file a tax return if I no longer pay taxes? If I don't need to file a tax return, should she file as married filing separately?