Filing Taxes After Marriage: First-Year Checklist

What You Need to Know About Filing Taxes After Marriage: Your First-Year Checklist

Getting married changes more than your last name — it changes how you file federal (and usually state) income taxes. Below is a practical, step-by-step first-year checklist that helps newly married couples pick the best filing status, preserve tax credits, update payroll withholding, and address other tax-related housekeeping. This guidance summarizes IRS rules and common planning steps I use in client work; it’s educational and not individualized tax advice. (See IRS Publication 501 and Form 1040 guidance.)

Quick checklist (one-line summary)

1. Decide filing status: Married Filing Jointly (MFJ) or Married Filing Separately (MFS).
2. Update W-4 withholding and payroll information.
3. Change name(s) with Social Security and update records.
4. Review health coverage, Marketplace subsidies, and the Premium Tax Credit.
5. Re-evaluate tax credits, deductions, and retirement contribution strategies.
6. Check state filing rules, community-property impacts, and local tax consequences.
7. Keep records and confirm whether an amended return is needed for prior filings.

1) Choose your filing status — test both options

• Most married couples file Married Filing Jointly (MFJ) because it usually lowers tax liability and unlocks credits such as the Earned Income Tax Credit (EITC) and certain education credits. However, couples with unusual situations (large medical expenses, separate tax liabilities, or legal concerns) may benefit from Married Filing Separately (MFS).
• Run a tax projection under both statuses before you file. Free tax software and many pros allow side-by-side comparisons. MFJ can produce a “marriage bonus” in many cases, but a “marriage penalty” can occur when both spouses have similarly high incomes.
• Reference: IRS Publication 501 explains filing status rules and who qualifies for each status.

Internal links: see our glossary entries for Married Filing Jointly and Married Filing Separately.

2) Update payroll withholding (W-4)

• After marriage, update your W-4 with your employer(s). If you both work, use the IRS Tax Withholding Estimator to avoid under- or over-withholding. Underpayment can produce penalties; over-withholding is an interest-free loan to the government.
• Consider whether to adjust withholding to reflect combined income, itemized deductions, and anticipated credits. If you expect a big change (e.g., spouse quits or a large bonus), recheck withholding mid-year.
• Source: IRS Tax Withholding Estimator and Form W-4 instructions.

3) Change names and update Social Security records

• If either spouse changes their name, update the Social Security Administration first to ensure W-2s and tax returns match SSA records. Submit Form SS-5 to the SSA for a name change.
• Filing with mismatched names or incorrect SSNs can delay refunds or trigger identity/verification notices from the IRS.

4) Review Marketplace health coverage and the Premium Tax Credit

• If one spouse had Marketplace coverage and received advance Premium Tax Credit (APTC), filing MFS will usually disqualify the couple from claiming the credit and can require reconciliation of APTC (possibly owing money). MFJ is generally required to retain eligibility for the Premium Tax Credit.
• If you use Marketplace coverage, report household income changes and update the Marketplace to avoid a large reconciliation at tax time. (See HealthCare.gov and IRS guidance on the Premium Tax Credit.)

5) Re-evaluate credits, deductions and retirement actions

• Credits: Check eligibility for EITC, Child Tax Credit, education credits, and energy credits. Many credits are reduced or unavailable under MFS.
• Deductions: Decide whether to itemize or take the standard deduction. Combining incomes can change the better choice.
• Retirement: Consider spousal IRA contributions if one spouse has low or no earned income. Also assess whether Roth conversions or Traditional IRA deductions change under MFJ.

Practical tip from my practice: run projected AGI and itemized deductions for both MFJ and MFS scenarios before deciding. Small changes (timing a charitable gift or a medical bill) can swing the outcome.

6) Consider student loans and income-driven repayments

• If either spouse has income-driven student loan repayment (IDR), the payment calculation may use the couple’s combined income if you file MFJ — often increasing monthly payments. Filing MFS can sometimes exclude the non-borrower’s income for some plans, but rules vary by program and year. Contact your loan servicer or review Department of Education guidance before choosing.

7) Understand community-property and state rules

• Nine community-property states (and varying state rules) treat income and property differently for tax purposes. That can affect which income belongs to whom on a separate return and influence whether MFJ or MFS is preferable.
• Check your state’s tax agency or our state filing guide for specifics: Understanding State Tax Filing Statuses.

8) Filing, signing, and Social Security Number rules

• You must include both spouses’ names and SSNs on a joint return. An unsigned return (or a return missing one spouse’s signature) is not valid. Use Form 8332 or proper documentation if a spouse wants to release a claim to a dependent exemption.
• If you file electronically, both spouses must follow the IRS e-file signature process (or sign a paper return).

9) When MFS makes sense

• Consider Married Filing Separately if one spouse: has very large deductible medical expenses tied to their own income, is concerned about tax liability from the other spouse (fraud or unpaid tax by the other), or wants to separate tax liabilities for legal reasons.
• Know the tradeoffs: many credits and education tax benefits are limited or unavailable when filing MFS.

10) Amending returns and corrections

• If you filed separately and later decide MFJ is better, you can amend within the IRS time limits — generally within three years to claim a refund (via Form 1040-X). Keep documentation for any changes and consult a tax pro for complex situations.
• Source: IRS Form 1040-X instructions.

11) Recordkeeping and document checklist

• W-2s, 1099s, prior-year returns, proof of name change (marriage certificate), Social Security updates, mortgage interest statements, medical receipts, charitable receipts, closing statements for home purchases, and any Marketplace correspondence.
• If you’ll itemize, collect receipts and summarize totals early so you can plan mid-year if needed.

Common mistakes I see and how to avoid them

• Updating everything late: Change your W-4 and SSA records as soon as practical to minimize withholding surprises.
• Ignoring Marketplace subsidies: Failure to report income/household changes can create large repayment obligations.
• Not modeling both filing statuses: Many couples assume MFJ is always best — run the numbers.
• Missing state-specific rules: State filing statuses and community-property rules can change results materially.

Real-world examples (anonymized)

• Example 1: Two-salary household — The couple ran projections and found MFJ reduced their combined tax by lowering effective tax brackets. They also qualified for a larger Saver’s Credit when filing jointly.
• Example 2: Medical-expense-driven MFS — One spouse had high unreimbursed medical bills that exceeded the MFS threshold based on that spouse’s income, making MFS advantageous despite losing some credits.

When to get professional help

• Complex income (business income, rental real estate, community property, foreign income), pending divorce or legal issues, substantial student loan consequences, or large itemized deductions usually justify a CPA or enrolled agent review. In my practice, a short consultation to run MFJ vs. MFS scenarios often pays for itself in tax savings.

Authoritative sources and references

• IRS Publication 501: Filing Status (https://www.irs.gov/publications/p501) — rules for choosing filing status.
• IRS Form 1040 and Form 1040-X instructions — filing and amendment procedures.
• HealthCare.gov and IRS guidance on the Premium Tax Credit — reporting and reconciliation requirements.
• Department of Education — rules for income-driven repayment plans.

Disclaimer

This article is educational and based on general IRS rules and professional experience. It does not replace personalized tax advice. For guidance tailored to your situation, consult a CPA, EA, or qualified tax professional.

Helpful internal guides: A guide to filing Form 1040, Choosing Your Tax Filing Status, and Married Filing Jointly vs. Separately: Key Differences.

If you’d like, bring your recent pay stubs, W-2s and a copy of last year’s return to a tax pro and run MFJ vs. MFS projections before filing your first joint return.