Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Filing Status

Filing Status Requirements

Married Filing a Separate Return

The Married Filing Separately (MFS) status is for taxpayers who are married and either:

  • Choose to file separate returns, or
  • Cannot agree to file a joint return

Taxpayers who are married may choose the Married Filing Separately status, which means both spouses report their own incomes and deductions on separate returns.

Form 1040, Filing Status section, Box 3-Married filing separately is checked.