Married but not Living Together | Tax Filing Status Options

September, 10 2025 by Karen Thomas-Brandt, EA

For a variety of reasons, some married couples choose not to live together. If this is the case for you, you may wonder how you should file your tax return. Married couples who are not living together can still file their taxes as Married Filing Jointly or Married Filing Separately, or, in some cases, Head of Household. The filing status you choose will depend on your individual circumstances. Below are some pros and cons that may help in your decision-making process.
 

Married Filing Jointly (MFJ)

• You can file as MFJ even if you are not living together.
   
• Allows you to combine your income, deductions, and credits with your spouse on one tax return.
   
• You and your spouse are jointly responsible for any taxes, interest, and penalties due.
   
• Standard Deduction: This filing status has the highest standard deduction ($29,200 for 2024).

Married Filing Separately (MFS)

• You can file as MFS even if you are not living together.
   
• You are each responsible for your own tax liability. This is ideal if you want to be solely responsible for your own taxes and deductions.
   
• Each of you files your own tax return, reporting your own income and deductions. Special rules apply if you reside in a community property state. Please see your individual state website for more information.
   
• Standard Deduction vs. Itemized Deductions: If one spouse itemizes deductions, the other spouse must also itemize and cannot take the standard deduction. 
• Potential disadvantages: Filing separately can result in a higher overall tax liability compared to filing jointly, and it may limit your eligibility for certain tax credits and deductions.
   
• If you live apart from your spouse and don’t know where they reside and/or don’t speak to them, this may be the best filing status for you, unless you qualify for HOH.
   
• Standard Deduction: The standard deduction for MFS in 2024 is $14,600.  

Head of Household (HOH)

• You may be able to file as Head of Household if you meet specific requirements, even if you are married but not living together.
   
• Standard Deduction: This filing status has a higher standard deduction ($21,900 in 2024) and lower tax rates than MFS.
   
• To qualify for HOH as a married individual not living with their spouse, you must meet certain criteria, including:
   
  • You must file a separate return from your spouse.
     
  • You must pay more than half of the cost of maintaining your home.
     
  • Your spouse cannot live in your home for the last six months of the tax year.
     
  • Your home is the main home of your qualifying dependent child for more than half the year.
     
  • You can claim the child as a dependent (with some exceptions). 

In summary, you are considered married for tax purposes until you obtain a final decree of divorce or separate maintenance. Married couples who do not live together can file as MFJ, MFS, or potentially HOH, depending on their individual circumstances and whether they meet the specific requirements for each filing status.

A final note to consider: Once you file MFJ for a particular tax year, you cannot later amend and change to MFS; however, if you file MFS or HOH, you can later amend and change to MFJ.
 

To find the filing status that is right for you, we recommend the following steps:

• Calculate your tax liability using both MFJ and MFS. This can help you determine which filing status results in a lower tax liability.
   
• Consider potential risks of MFJ. Be aware of the shared liability aspect of filing jointly.
   
• Explore HOH if applicable. If you meet the eligibility requirements, this filing status can offer tax advantages. 

As always, consult a tax professional if you have questions. A tax advisor can provide personalized guidance based on your specific situation and help you choose the best filing status for you.