Many people claim that once they are married, they pay more taxes than they did before they were married. Many call this a marriage penalty. Could this be true?
Suppose that Alli and DeWitt are lawyers and each has a taxable income of $140,000. They can't decide if they should be married in December or in January. If they marry in December, then they are considered married for the entire tax year and could file a joint return. If they get married in January of the next year, they would file a separate return each as a single tax- payer. Which filing status would yield the lower tax and by how much?

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Schedule X- If your filing status is Single If your taxable income is: The tax is: of the amount over- But not over- $8,025 32,550 78,850 164,550 357.700 Over $0 8,025 32,550 78,850 164.550 357.700 1096 $802.50 + 15% 4,481.25 + 25% 16,056.25 + 28% 40,052.25 + 33% 103,791.75 + 35% $0 8,025 32,550 78,850 164,550 357,700 Schedule Y-1-If your filing status is Married filing jointly or Qualifying widow(er) If your taxable income is: The tax is: of the amount over But not over- $16,050 65,100 131,450 200,300 357,700 Over- $0 16,050 65.100 131,450 200,300 357,700 10% $1,605.00 + 15% 8,962.50 + 25% 25,550.00 + 28% 44,828.00 + 33% 96,770.00 + 35% $0 16,050 65,100 131,450 200,300 357,700