1
Select Your State & Filing Year
◆ Community Property State. When filing separately, community income (W-2, SE income, investment income earned during marriage) is split 50/50 between spouses per IRS rules.
2
Enter Household Income
Spouse 1
Community income — split 50/50 if MFS in CP state
Community income — split 50/50 if MFS in CP state
Pre-marriage or inherited income — always reported by owner
Mortgage interest, SALT (capped $10k), charitable, medical
Spouse 2
Community income — split 50/50 if MFS in CP state
Community income — split 50/50 if MFS in CP state
Pre-marriage or inherited income — always reported by owner
Mortgage interest, SALT (capped $10k), charitable, medical
3
Other Income & Credits
Community income — split 50/50 if MFS in CP state
Taxed at 0%, 15%, or 20% (split 50/50 in CP state)
Child Tax Credit generally not available for MFS filers
Married Filing Jointly
Combined household return
Gross Income—
Deduction Used—
Federal Taxable Income—
Federal Income Tax—
State Tax—
Self-Employment Tax—
Child Tax Credit—
Total Tax Liability—
Effective Rate—
Married Filing Separately
Combined of both separate returns
Gross Income—
Deductions Used—
Federal Taxable Income—
Federal Income Tax—
State Tax—
Self-Employment Tax—
Child Tax Credit—
Total Tax Liability—
Effective Rate—
MFS Income Allocation Detail
Spouse 1 Separate Return
Community W-2 (50%)—
Community SE (50%)—
Community Invest (50%)—
Separate Property—
AGI—
Deduction—
Federal Tax—
State Tax—
Spouse 2 Separate Return
Community W-2 (50%)—
Community SE (50%)—
Community Invest (50%)—
Separate Property—
AGI—
Deduction—
Federal Tax—
State Tax—
Filing Status Impact
—
Community Property Rule
—
Credits & Deductions
—
When MFS Makes Sense
MFS is typically beneficial when: one spouse has large medical deductions (7.5% AGI floor applies per-person), income-based student loan repayments, or one spouse has significant tax liabilities you want to separate legally.
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Both scenarios side-by-side with full state tax breakdown
Personalized planning recommendations from Jessica, CPA
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2025 tax law & state-specific rules applied and cited
Disclaimer: This tool provides estimates for informational and planning purposes only. Actual tax liability depends on many factors not captured here including AMT, NIIT, passive activity rules, carryovers, and other credits. This is not tax advice. Consult a licensed CPA for your specific situation. — Jessica Le, MBA, MST, CPA · KNL & Company, CPA · knl-cpa.com