With limited exceptions, the tax on married couples filing jointly usually has been lower than the combined tax on married couples filing separate returns.

However, as a result of changes in the tax law that caused the end-point of the 15 percent bracket for married couples filing jointly to be twice the end-point of the 15 percent bracket for a single filer or a married person filing separately, and the standard deduction for a married couple filing jointly to be twice the standard deduction of a single person or a married person filing separately, a married couple's tax often will be the same whether they file jointly or separately.

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