If you are married on the last day of the year, the IRS considers you married for the whole tax year. Your filing status choices are Married Filing Jointly or Married Filing Separately.
In most cases it is better for a married
couple to choose Married Filing Jointly filing status, even if one spouse had
little or no income. This gives you the advantage of the higher Standard Deduction and allows you the possibility of claiming several tax
credits that are disallowed to Married Filing Separately filers.
For more information, please see IRS Pub. 501 Exemptions,
Standard Deduction, and Filing Information.
