If you will be filing married filing separately, the fact that your spouse has no tax withheld is your spouse's issue. Is your spouse self-employed? If so, your spouse might need to pay quarterly estimated tax, but if they have not done so, then they might face a penalty at tax time, depending on how much they earned. If they are self-employed, they are also going to be paying self-employment tax for Social Security and Medicare.
Unless you are in a community property state, your own MFS tax return is just going to have your own income and your own tax withholding entered.
Why are you asking about this? Provide some details.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
