The IRS penalizes taxpayers for filing Married Filing Separately (MFS) when they are married. On the instructions for the Social Security Benefits Worksheet, Line 8, Enter $25,000 ($32,000 if MFJ; $0 if married filing separately and you lived with your spouse at any time in 2021).
- For example: The IRS taxable portion of Social Security is $14,706 plus $3,300 = $18,006 Adjusted Gross Income less the Standard Deduction of $13,900 which equals taxable income of $4,107. According to the IRS tax table, the tax is $413.
Note: If his wife itemizes her deductions, your father would have to itemize his deductions even if he doesn't have any deductions. The Standard Deduction in my example of $13,900 would not be allowed. If his standard deduction is zero, he would pay income taxes on $18,006.
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