Marriage and Taxes: When You Get a Bonus and When You Pay a Penalty
Federal tax as two single filers vs married filing jointly for four couples in 2026, and why very unequal incomes win.
By the MoneyBackKit team · Updated October 27, 2026 · 4 min read
Getting married can raise or lower your federal income tax. Since the 2018 changes, the married brackets are exactly double the single ones for every rate except the top 37% band, so most couples see no penalty. The big change comes when incomes are very different.
Federal income tax, 2026, standard deduction
| Incomes | As two single filers | Married filing jointly | Difference |
|---|---|---|---|
| $60,000 + $60,000 | $10,040 | $10,040 | None |
| $120,000 + $0 | $17,570 | $10,040 | Bonus of $7,530 |
| $200,000 + $40,000 | $39,354 | $35,140 | Bonus of $4,214 |
| $450,000 + $450,000 | $241,269 | $243,251 | Penalty of $1,982 |
- Equal incomes: usually no difference.
- One earner or very unequal incomes: a big marriage bonus, because the lower-income spouse's brackets get used.
- Two very high earners: a penalty, because the 37% band for couples starts at less than double the single amount.