Can a married couple file taxes separately?

Can working couple without kids file taxes separately with married status so that they fall at lower tax slab?

• Can an employed wife get exemption by putting unemployed husband as dependent? My wife entered US on 03/21/2010 and started working in US from 03/22/2010 I entered US on 05/09/2010 and started working in US from 08/23/2010. I was unemployed for approx 4 months from 05/09/2010 to 08/22/2010. She paid rent and other expenses (may be head of household) As we don't have kids we can fall at lower tax slab if we file separately with married status. 1. Can my wife get exemption by putting me as dependent for that period? 2. Do we need to file separately with married status or file jointly with married status? Additional Details My wife earnings Wages and tips and other comp : 58498.54 Social security wages : 58498.54 Medicare wages : 58498.54 Federal income tax withheld : 6574.58 Social security tax withheld : 3626.91 Medicare tax withheld : 848.23 My earnings Wages and tips and other comp : 31497.75 Social security wages : 32847.75 Medicare wages : 32847.75 Federal income tax withheld : 5403.75 Social security tax withheld : 2036.56 Medicare tax withheld : 476.29

• Answer:

  You can each file as married filing separately if you want to instead of a joint return. But it will cost you MORE tax total that way. Calculate it both ways to see. "Head of household" is a term for people who are NOT married but have a dependent and a few other qualifications. Tax rates are better than single, but worse than filing joint. She is not head of household. A spouse can not claim their spouse as a dependent. There's an unusual situation where a spouse can file as married filing separately and claim an exemption for their spouse, IF THE SPOUSE HAS ZERO INCOME FOR THE YEAR, which isn't your situation. It still costs more in tax than a joint return. "Tax slabs" are called brackets in the US. And it doesn't mean ALL of your income is taxed at that rate, just the top dollars.