Most married couples file joint income tax returns. But in some cases, it may be beneficial to file separate returns. If, for example, one spouse has substantial unreimbursed medical expenses and relatively low income, filing separately could allow the spouse to claim the medical expense deduction. Or if a spouse has qualified business income (QBI) from a sole proprietorship or pass-through entity, filing a separate return might enable the taxpayer to claim a higher QBI deduction. On the other hand, separate filers can’t claim certain education credits, child and dependent care credits, or student loan interest deductions. We’ll determine the right filing option when we prepare your return. Contact us with any questions. © 2025