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you would have to do the return both ways to see what the result is, but i can state this:  96% of married couples file joint! and that is because the tax laws motivate that behavior.    I suspect within that 96% are many, many married couples where one ones a business and one is W2.  

 

the other 4% - probably situations where two people are not getting along and a very few where it does make financial sense.