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Marriage tax penalties state-by-state

August 25, 2012

If Taxmageddon arrives on Jan. 1, 2013 — which I don't expect to happen, but with Congress, who really knows? — one of the taxes that will return is the marriage penalty, as I discussed with Bob Moon in his recent Marketplace radio story on fiscal cliff tax implications.

Some states, however, still have laws that produce a marriage tax penalty for their residents.

The Tax Foundation created a map showing the 16 states where couples are likely to pay more when filing a joint state tax return than if they filed separate individual tax returns with their state tax department.

State income tax marriage penalties_Tax Foundation Click image for a larger view.

In case you can't see the map, the states with potential marriage tax penalties are California, Georgia, Maryland, Minnesota, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Rhode Island, South Carolina, Vermont, Virginia and Wisconsin

"In a progressive tax system," notes the Tax Foundation, "higher
incomes are taxed at higher rates, and in states where the same tax
brackets apply to both single and married filers, the effective tax rate on the combined income of two earners can be significantly more than if the two incomes were taxed
separately."


A marriage tax bonus instead: Of course, depending on personal tax circumstances, some couples could find they reap a marriage tax bonus.

These tax lucky couples pay less as a jointly filing couple than they would if they were single filers.

This tends to happen when one partner earns the majority of income and the disparity in the earnings is wide. The higher-income spouse in effect sees his or her money pulled down into a lower tax bracket.

Someone always pays: The marriage penalty itself was a creation of Congress.

Back in 1969, Representatives and Senators tried to equalize what was then denounced as an unfair advantage couples held over single taxpayers.

Yep, taxes are funny. But nobody laughs when they end up personally costing you more.

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The More Tax Posts tab at the top of this page will take you to, well, more tax posts. You also can search below for a tax topic. 

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TO WRAP UP 2026

It’s over! With October’s extended filing deadline behind us, it is now time to focus on year-end moves to reduce your 2026 tax bill. 

You’ll find ways to do just that on the Tax Tips page (see the More Tax Posts drop-down menu at the top of the blog), as well as the separate tax tip pages for each month, notably October through December. If you’re on the Tax Tips page, you’ll find a monthly list at the end of this column. If you’re on another blog page, you can head straight to the October tips; at the bottom of that tips page you’ll find links to all the other 11 months’ collections of tax advice.

Not to spoil what you’ll find in that tax advice, but it does cover such things as tax deductions for charitable donations, investment moves that could reduce tax due, and ways to max out your tax-favored retirement savings. 

Finally, as the year winds down, things get hectic. There are lots of other things to occupy our time, like the much more fun upcoming holidays. But don’t lose sight of taxes, since timing is key. To be of use, most tax moves must be made by the end of the tax year. That’s Thursday, Dec. 31, which also is the last business day of the year. 

So that you don’t miss that final tax year deadline, also keep an eye on the countdown clock below. It will keep you on top of just how much time is left to make important, tax-saving moves. (Note: I’m in the Central Time Zone, so adjust accordingly for where you live.)

Comments
  • Singles and married must not have the same tax to be payed. They are earning, maybe the same, but they have different number of mouths being fed.

  • Erin Gilliam

    I am not against if singles payed taxes higher than married. It would be unfair to married people if they will pay higher taxes than singles.

  • Gran Pendergrass

    I agree with you, Erin. It is really unfair for married people to pay higher tax than single. In our country, single pay higher than married people.

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