Married Filing Separately

[KM81118]

Hello, I have a few questions surrounding Married Filing Separately:

1. My husband and I have always filed separately due to him having tax debt he came into the marriage with. What happens if he passes away, is his tax debt my responsibility?

2. This year I accrued a lot of out of pocket medical expenses i.e. IVF, how does writing that off work? Can you use standard deduction to do so? Expenses are about 35% of my annual income

3. Does filing separately affect me being able to open/contribute to a Roth IRA? I'm at 90k, husband 290k

[JandKit · Accepted solution]

Hi KM81118,

Thank you for this question!

Responsibility for Spouse's Tax Debt

If your husband passes away,  generally you are not responsible for his tax debt unless it's a shared debt or you live in a community property state. In community property states, spouses may share responsibility for debts incurred during the marriage. 

Deducting Medical Expenses

You can deduct medical expenses that exceed 7.5% of your adjusted gross income (AGI) if you choose to itemize your deductions. Since your expenses are about 35% of your annual income, you would likely be able to deduct a significant portion.  Make sure to keep detailed records and receipts of all medical expenses in case of an IRS audit

Filing Separately and Roth IRA Contributions

When filing separately, there are income limits for contributing to a Roth IRA. For 2024, if your modified adjusted gross income (MAGI) is less than $10,000, you can contribute to a Roth IRA.  However, if your MAGI is $10,000 or more, you cannot contribute. Given your income of $90,000, you would not be eligible to contribute to a Roth IRA if you file separately.

Good luck to you!

[KM81118]

Thanks for your response @JandKit !

So to clarify I'd have to itemize my return to deduct medical expenses, if I did that would my husband be required to itemize this year also if we are married filing separately?

[evelynm]

Yes, when you file as Married Filing Separately then you both must either use the Standard Deduction or you both must Itemize your deductions.

Follow this link for further details:   MFJ vs MFS