Can you change from married filing separately to married filing jointly the next year?

[jesslh15]

For tax year 2021, my husband and I filed Married filing Separately (in previous years we filed jointly) because it helped us to do so this year. If we want to file Married filing Jointly next year (tax year 2022), are we able to do so?

If so, how do determine the AGI when we file jointly? Do we add our individual AGI from tax year 2021? Are they any penalties?

[macuser_22]

Yes,  You can change each year if you desire to do so.  If you can file joint then there you will probably pay more overall tax though by filing separately.

[TomD8]

https://ttlc.intuit.com/community/agi/help/how-do-we-handle-our-agi-if-we-used-married-filing-separa...

[SweetieJean]

Yes, you can switch back and forth between MFJ and MFS from year to year. 

However, it is rarely beneficial to file Separately, unless you have an income-based student loan repayment plan, so be sure you are doing it correctly.  This is especially true if you live in (or move to) a Community Property State.

I will let someone else answer about the AGI needed to efile the subsequent year.

[rjs]

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@jesslh15 wrote:

For tax year 2021, my husband and I filed Married filing Separately . . .

how do determine the AGI when we file jointly? Do we add our individual AGI from tax year 2021?

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Do you mean the 2021 AGI that you have to enter in order to e-file your 2022 tax return? When you e-file a joint return, you have to enter the previous-year AGI separately for each spouse. (This is true no matter what your filing status was for the previous year.) So for your husband you will enter the AGI from his 2021 separate return, and for yourself you will enter the AGI from your 2021 separate return. You do not add them together.

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@jesslh15 wrote:

Are they any penalties?

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There is no penalty for changing your filing status.

[Mike9241]

if filing jointly in 2022, for the first taxpayer listed on the 2022 return you use the AGI off their 2021 return. for the other taxpayer, you use the 2021 AGI off their return.  be aware that sometimes the IRS records are messed up so you may have to file by mail. 

[jesslh15]

Yes, that is exactly what I was referring to, thank you!