Get your taxes done using TurboTax

You can choose either married filing jointly (MFJ) or married filing separately (MFS) as a filing status.

Here are some things to consider when trying to choose a filing status in your situation:

1. Are you otherwise required to file a tax return?  If your combined 2019 income was less than $24,400, you don’t have to file a return (unless you choose MFS status in which case the income threshold is $5).  But, even if your combined income was less than the $24,400 and you had taxes withheld, you are likely due a refund, and could file either MFS or MFJ just to get the refund of taxes withheld.
2. If you file MFS, you won’t be eligible for the education credits (American Opportunity Tax Credit (AOTC) or Lifetime Learning Credit) or the deduction for student loan interest.  Only a MFJ return qualifies for these credits.  Note that the AOTC is “refundable” up to $1,000 per eligible person.  This means that you may get up to $1,000 per eligible person refunded to you even if you don’t owe taxes for the year.
3. Is your mother eligible to file Head of Household (HoH)?  If you mother is unmarried (or considered unmarried), then you are likely a qualifying child HoH purposes.  If your mother would otherwise be filing single or married filing separately, the higher standard deduction that comes with HoH status may provide some tax savings for her.  But that would prevent you from filing a MFJ return to get the education credits.

If you are eligible for substantial education credits, the benefits of you filing MFJ will likely outweigh any benefit of your mother filing HoH status.  If you are uncertain, you can prepare the tax returns both ways in TurboTax, and compare the results.  Using the CD/download versions of TurboTax can many times make preparing “scenarios” easier.

IRS Publication 501 and IRS Publication 970 have the details on filing status, dependents, and education credits.