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If you are married at the end of 2024, your only filing options are Married Filing Jointly or Married filing Separately.
You can't file Head of Household.
JOINT vs. SEPARATE RETURNS
If you were legally married at the end of 2024 your filing choices are married filing jointly or married filing separately. Filing "single" or "head of household" are not options for either of you.
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 $29,200 (+ $1550 for each spouse 65 or older) for 2024. 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 since with online, you get one return per fee.
If you are legally married and living together in 2024 then you can only file your tax return as either Married Filing Jointly or Married Filing Separately. You would want to file as Married Filing Jointly even if one spouse had little or no income. You receive the highest Standard Deduction. You would enter your daughter as your child as a dependent on the tax return when filing as MFJ.
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