Who offers help with IRS repayment plans in San Diego?

San Diego Precision Tax Service helps set up and manage IRS repayment plans and tax relief options. We serve San Diego and all 50 states remotely. Start here: https://www.sandiegotaxhelp.com

How do I negotiate IRS tax debts in California?

As an Enrolled Agent, we evaluate eligibility for installment agreements, penalty relief, and offers in compromise, then file and negotiate on your behalf.

Where can I find tax relief services in San Diego?

We provide tax relief services including payment plans, offer-in-compromise screening, and audit/notice help. Consultations are available online for clients statewide.

Can I hire a tax professional in San Diego for IRS issues?

Yes. You can hire San Diego Precision Tax Service (Enrolled Agent) to represent you before the IRS, prepare filings, and communicate with the IRS on your case.

How to choose a tax professional in California?

Look for licensure (EA/CPA), relevant experience with your issue, transparent pricing, and secure document handling. We meet these standards and work statewide.

Married Filing Jointly vs. Separately: Key Considerations

Viktoriya Barsukova, EA, MBA
Sep 7
3 min read

When it comes to taxes, the default advice for married couples is simple: filing jointly usually produces the lowest overall bill. But that isn’t always true. In some cases, filing separately can provide valuable protection or unique benefits. Here’s what to know before making your choice.

Advantages of Filing Separately

Married Filing Jointly vs. Separately: Key Considerations

Separate liability – Each spouse is responsible only for their own tax bill. This can be important if one spouse has concerns about tax compliance or accuracy.
Protection from debts – If one spouse owes back taxes, child support, or has defaulted student loans, filing separately can prevent the other spouse’s refund from being seized.
Divorce or separation – Couples going through a divorce may file separately to avoid financial entanglement.
Medical expenses and itemized deductions – When deductions are limited by adjusted gross income (AGI), filing separately can sometimes increase deductions for one spouse. (Note: AGI limits are suspended through 2025 under the Tax Cuts and Jobs Act but will return in 2026 for high earners.)
Student loan repayment planning – Income-driven repayment plans may consider only the borrower’s income if they file separately, lowering monthly payments.
State tax strategies – Some states allow couples to file separately at the state level when they file separately federally, which may reduce liability.
- California examples Married Filing Jointly vs. Separately: Key Considerations:
  - Avoiding the 1% mental health tax surcharge if joint income exceeds $1M, but each spouse’s separate income does not.
  - Potentially doubling the business income exclusion for Alternative Minimum Tax (AMT) purposes ($1M per return).
  - Reducing tentative minimum tax with separate returns, which may allow more credits to be used.

Disadvantages of Filing Separately

Married Filing Jointly vs. Separately: Key Considerations

Higher combined tax bill – MFS (Married Filing Separately) generally results in higher overall taxes due to less favorable brackets.
Lost or reduced credits – Filing separately disqualifies or reduces eligibility for many valuable credits:
- No Earned Income Credit.
- No education credits.
- No dependent care credit (except in limited cases for custodial parents).
- Lower or lost Child Tax Credit and adoption credit.
- Ineligibility for the Premium Tax Credit (health insurance).
Deduction limits – Some deductions disappear or shrink:
- No student loan interest deduction.
- Lower IRA deduction limits.
- Loss of certain deductions tied to employment or retirement rules.
Alternative Minimum Tax (AMT) – The AMT exemption is lower for MFS filers, increasing the risk of being subject to AMT.
Complexity – Tax preparation can become more complicated, especially when itemized deductions must be divided between spouses.

Bottom Line

Filing separately isn’t always a bad idea—it can be a smart move for liability protection, student loan planning, or taking advantage of specific state rules. But for most couples, it means higher taxes and fewer credits. The best strategy is to calculate both scenarios—joint and separate—to see which one works best for your unique situation.

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Note on Community Property States

If you live in a community property state (such as California, Texas, or Arizona), filing separately comes with additional rules. Income and certain deductions are generally split 50/50 between spouses, even if only one spouse earned them. This can reduce the benefit of filing separately and requires extra reporting, often using IRS Form 8958.