Who is eligible to choose between filing Married Filing Jointly or Married Filing Separately?

The eligibility to choose between filing Married Filing Jointly or Married Filing Separately is based on the marital status of taxpayers. A married taxpayer, regardless of income levels, has the option to select either filing status.

In the case of a married taxpayer whose spouse does not have income, they still qualify to file jointly. When filing jointly, the couple combines their income and deductions, which often results in a lower overall tax liability due to access to various credits and deductions that may not be available if filing separately. This benefit of filing jointly is part of the tax regulations that allow married couples to optimize their financial outcomes, even if one spouse does not earn an income.

The other scenarios provided do not meet the criteria for considering filing statuses applicable to married couples. For example, a divorced taxpayer is no longer considered married and therefore cannot elect between the two married filing statuses. Likewise, a separated taxpayer who may have child custody issues does not fall into the category of making choices relevant to married filing statuses unless they are legally still married.