Hi ajkalchik,
I want to make sure I understand the question and it seems simple enough based on your statement. So let me say this, if you are married in 2022 and stay married till the end of the year, then you can file married filing jointly. You can live in different states and still file jointly on your federal tax return. There is only one address on your federal tax return. That address is simply a mailing address, and doesn't mean much beyond that. The IRS doesn't care what state you live in, or what state your spouse lives in.
Married taxpayers who choose to file a joint return will use one return to report their combined income
and to deduct combined allowable expenses. Married taxpayers can select this status even if one of the
spouses did not have any income or any deductions. The Married Filing Jointly status can be claimed by taxpayers who, on the last day of the tax year:
• Were married and lived together.
• Were married and living apart, but were not legally separated under a divorce or separate maintenance decree. State law governs whether taxpayers are married or legally separated under a divorce or separate maintenance decree.
• Were common law married pursuant to the laws of the state in which they live (or in the state where the common law marriage began) and the marriage has not been dissolved, such as by death or divorce.
• Are the surviving spouse who did not remarry before the end of the tax year (surviving taxpayer can file a joint return with the deceased spouse).
For State filing status information:
Tennessee does not have an individual income tax
Illinois
Multiple States - Where To File
