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Level 2
posted Feb 11, 2024 1:39:00 AM

Married filing separately, do both spouses have to file?-standard deductions

Helping our daughter sort out her taxes. She wed in 2023. She is still a dependent on our taxes for 2023 (when they wed, how we financially contribute while she finishes college, etc.).  Her spouse had no income for 2023. When she files married filing separately, does he need to file? She would be filing with standard deductions, not itemized.

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1 Replies
Expert Alumni
Feb 11, 2024 6:09:09 AM

If he had no income, he does not need to file a return, unless he had one of the following situations:

 

  • Had $400 or more in self-employment net earnings (gross income minus expenses)
  • Had marketplace health insurance and you received advance payments for the premium tax credit
  • He (or his spouse if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA distribution
  • He had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes
  • He owes any special taxes, including any of the following:
    • Alternative minimum tax
    • Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account
    • Household employment taxes
    • Social Security and Medicare tax on tips you didn't report to your employer or on wages you received from an employer who didn't withhold these taxes
    • Uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts
    • Recapture taxes