A couple pays a “marriage penalty” if the partners pay more income tax as a married couple than they would pay as unmarried individuals. Conversely, the couple receives a “marriage bonus” if the partners pay less income tax as a married couple than they would pay as unmarried individuals. This calculator lets you create specific situations to see how much federal income tax two people might pay if they were to marry. It compares the taxes a married
couple would pay filing a joint return with what they would pay if they were not married and each filed as single or head of household. The calculator does not compare the taxes a married couple would pay filing jointly with what they would pay if married and filing separately. Under the See Detailed Breakdown button, the alternative minimum tax is included in the computation of total taxes. Including the alternative minimum tax may cause the couple’s taxes to differ depending on whether or not
they marry. The calculator does not cover every possible tax situation and omits more complex aspects of the tax code. For example, it does not allow cases with more than four children or allow for certain deductions or credits. The calculator also excludes temporary provisions that were enacted in 2020 to provide assistance to taxpayers during the pandemic (such as the $300 deduction for charitable contributions by taxpayers who do not itemize) as well as any other changes to the tax
code enacted after December 31, 2020. Do you have children?
Total Children Choose number of children (up to four). For each child, choose an age range.
- > 0
- > 1
- > 2
- > 3
- > 4
First Child
- Under 13 at home
- 13 –16 at home
- 17 –18 or in college
If you aren’t (or weren’t) married, associate your first child with…
- You
- Your partner
Second Child
- Under 13 at home
- 13 –16 at home
- 17 –18 or in college
If you aren’t (or weren’t) married, associate your second child with…
- You
- Your partner
Third Child
- Under 13 at home
- 13 –16 at home
- 17 –18 or in college
If you aren’t (or weren’t) married, associate your third child with…
- You
- Your partner
Fourth Child
- Under 13 at home
- 13 –16 at home
- 17 –18 or in college
If you aren’t (or weren’t) married, associate your fourth child with…
- You
- Your partner
Taxpayers may claim the child and dependent care tax credit for expenses incurred providing care for children under age 13 so parents can work.
Your Partner
Child care Expenses
Do you have income?
Enter values for income sources you wish to include; leave other values at zero.
You
Wage and Salary All income from paid employment, including tips, bonuses, and the like. This calculator assumes no exclusions to wages and salary income such as contributions to 401(k) retirement plans.
Long-Term Capital Gains and Dividends Capital gains from the sale of assets held for longer than one year and qualifying dividends.
Social Security Benefits All benefits for retirees, survivors, and dependents.
Tax-Exempt Interest Interest on instruments such as municipal bonds that is exempt from the federal individual income tax.
Other Taxable Income Income from all other taxable sources.
Business Income Net income from a sole proprietorship, partnership, S corporation, limited liability company, or other business. We assume all business income is subject to self-employment taxes.
Your Partner
Wage and Salary All income from paid employment, including tips, bonuses, and the like. This calculator assumes no exclusions to wages and salary income such as contributions to 401(k) retirement plans.
Long-Term Capital Gains and Dividends Capital gains from the sale of assets held for longer than one year and qualifying dividends.
Social Security Benefits All benefits for retirees, survivors, and dependents.
Tax-Exempt Interest Interest on instruments such as municipal bonds that is exempt from the federal individual income tax.
Other Taxable Income Income from all other taxable sources.
Business Income Net income from a sole proprietorship, partnership, S corporation, limited liability company, or other business. We assume all business income is subject to self-employment taxes.
Is either your or your partner's business income from a professional services business? Professional services businesses are those in which the principal asset is the reputation or skill of its employees (e.g. doctors, lawyers, or accountants).
- No
- Yes
Do you want to itemize your deductions?
Standard Deduction
Tax filers may either claim a standard deduction based on their filing status or itemize their deductions. The calculator uses the standard deduction unless you choose to itemize. To enter itemized deduction, click “Yes” above and enter values for the expenses on the list that appears. If you choose to itemize, the calculator may substitute the standard deduction if that option results in less income tax being owed.
2021
Standard Deductions - No Children
Standard Deductions - Single With Children
Standard Deductions - Married
Enter values for deductions you wish to itemize; leave other values at zero.
You
State and Local Tax Payments Either income or sales tax payments (excluding property taxes) to state and local governments and property taxes to state and local governments.
Mortgage Interest Mortgage interest paid on primary residence.
Charitable Contributions Donations to charitable organizations or certain causes.
Medical Expenses Qualifying medical expenses include out-of-pocket medical expenses on preventive care, treament, surgeries, and dental and vision care. Enter the total amount of expenses, not just the deductible portion.
Your Partner
State and Local Tax Payments Either income or sales tax payments (excluding property taxes) to state and local governments and property taxes to state and local governments.
Mortgage Interest Mortgage interest paid on primary residence.
Charitable Contributions Donations to charitable organizations or certain causes.
Medical Expenses Qualifying medical expenses include out-of-pocket medical expenses on preventive care, treament, surgeries, and dental and vision care. Enter the total amount of expenses, not just the deductible portion.
If you marry and file a joint tax return, you would pay
$
more income taxes.
less income taxes.
the same income taxes.
Tax as two individuals$ Tax as a married couple$Difference as a percentage of couple's adjusted gross income%
Tax Calculation
YouYour partnerCouple | ||
Person One $0 | Person Two $0 | Couple $0 |
Person One $0 | Person Two $0 | Couple $0 |
Person One $0 | Person Two $0 | Couple $0 |
Person One $0 | Person Two $0 | Couple $0 |
Person One $0 | Person Two $0 | Couple $0 |
Person One $0 | Person Two $0 | Couple $0 |
Person One $0 | Person Two $0 | Couple $0 |
Person One $0 | Person Two $0 | Couple $0 |
Person One $0 | Person Two $0 | Couple $0 |
Person One $0 | Person Two $0 | Couple $0 |
Person One $0 | Person Two $0 | Couple $0 |
Person One $0 | Person Two $0 | Couple $0 |
Person One $0 | Person Two $0 | Couple $0 |
Person One $ | Person Two $ | Couple $ |
Credits
The Tax Policy Center is a joint venture of the Urban Institute and Brookings Institution. TPC is made up of nationally recognized experts in tax, budget, and social policy who have served at the highest levels of government. It aims to provide independent analyses of current and longer-term tax issues and to communicate its analyses to the public and to policymakers in a timely and accessible manner. TPC combines top national experts in tax, expenditure, budget policy, and microsimulation modeling to concentrate on areas of tax policy that are critical to future debate.
RESEARCH: Tax Policy Center staff
DEVELOPMENT: David D’Orio, Jessica Kelly, Chenxi Lu, Michelle Menezes, and Noah Zwiefel.