I have 60k employment income, and my wife has 4300 business net income. Why don't I qualify for the joint filing credit, but she would if I assigned her income to me?

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I have 60k employment income, and my wife has 4300 business net income. Why don't I qualify for the joint filing credit, but she would if I assigned her income to me?

There is no joint filing credit in the federal, what exactly are you talking about?

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