Quick answer: Two people earning $90,000 and $60,000 pay $16,320.50 as single filers in 2025 but $15,898 filing jointly, a marriage bonus of $422.50.
How it's calculated
Each single return deducts the $15,750 standard deduction and uses the single brackets; the joint return deducts $31,500 and uses the married-filing-jointly brackets.
For most incomes the joint brackets are exactly double the single ones, so couples with very different incomes usually get a bonus: the higher earner's income is spread into lower brackets. Couples with similar high incomes can pay a penalty in the top brackets, where the joint threshold for the 37% rate is less than double the single one.
Figures are for tax year 2025. For one person's tax bracket by bracket, see the US income tax calculator.
Worked examples
- $90,000 + $60,000: single 11,249 + 5,071.50 = 16,320.50; joint 15,898 → bonus 422.50
- $400,000 + $400,000: penalty $338
Frequently asked questions
Where does a marriage penalty come from?
Mainly the 37% bracket for joint filers starting at less than twice the single threshold, the 0.9% additional Medicare tax threshold, and credits that phase out at lower combined incomes.
Can married couples file separately to avoid it?
Usually that does not help: the married-filing-separately brackets are the same as single up to the 35% band, and many credits are not allowed.
Is my marital status set on 31 December?
Yes. If you are married on the last day of the year, you are treated as married for the whole year.
What is a marriage bonus?
A lower tax bill as a married couple than as two single people. It's most common when one partner earns much more than the other.
Which couples are most likely to pay a penalty?
Mainly high earners with similar incomes, where the married brackets are less than double the single ones.
Does this include state tax?
It estimates federal income tax. States have their own rules, so your full result may differ.