Does my wife have to file if disabled?

[DMarkM1 · Accepted solution]

It depends.  Does she have any income?  Since you are married typically, and usually the best option, you would file a joint return that covers both of you even if she has no income.  

You could however file as "Married Filing Separately"  and if she has no income she would not need to file a return.  However, that could result in a higher tax for you.  Click here for more information on filing jointly or separately.   

Generally, if your combined gross income is below  $25,900 if you are both under age 65, below $27,300 if one of you is over age 65, or $28,700 if you are both over age 65 you would not need to file a tax return.    

Click here to review Publication 501 paying attention to the sections titled "Who must file" and "Filing Status."

[Bsch4477]

File one return as married jointly which covers both of you. 

[xmasbaby0]

You should most likely be filing a joint return.  You have not mentioned whether your spouse is receiving Social Security disability benefits.  If so, her SSA1099 needs to go on the married return, whether you file jointly or separately.   And if you file separate returns more of her SS is taxable.

If you were legally married at the end of 2022 your filing choices are married filing jointly or married filing separately.

Married Filing Jointly is usually better, even if one spouse had little or no income. When you file a joint return, you and your spouse will get the married filing jointly standard deduction of $25,900 (+$1400 for each spouse 65 or older)  You are eligible for more credits including education credits, earned income credit, child and dependent care credit, and a larger income limit to receive the child tax credit. 

If you choose to file married filing separately, both spouses have to file the same way—either you both itemize or you both use standard deduction. Your tax rate will be higher than on a joint return. Some of the special rules for filing separately include: you cannot get earned income credit, education credits, adoption credits, or deductions for student loan interest. A higher percent of your Social Security benefits may be taxable. Your limit for SALT (state and local taxes and sales tax) will be only $5000 per spouse. In many cases you will not be able to take the child and dependent care credit. The amount you can contribute to a retirement account will be affected. If you live in a community property state, you will be required to provide additional information regarding your spouse’s income. ( Community property states:  AZ, CA, ID, LA, NV, NM, TX, WA, WI)

 If  you are using online TurboTax to prepare your returns, you will need to prepare two separate returns and pay twice.

https://ttlc.intuit.com/questions/1894449-married-filing-jointly-vs-married-filing-separately

https://ttlc.intuit.com/questions/1901162-married-filing-separately-in-community-property-states

https://ttlc.intuit.com/questions/1894449-is-it-better-for-a-married-couple-to-file-jointly-or-separ...