Marriage usually lowers your refund, but the direction depends on your income and your spouse's

When you marry, the IRS treats you as a single tax unit starting January 1 of that year. That means you file jointly, combine your incomes, and use a different tax bracket and standard deduction than you would as a single filer. For most couples, this results in a smaller refund than each person would have received filing alone — sometimes significantly smaller. But the outcome depends entirely on whether your combined income puts you in a higher tax bracket, whether one spouse earns much more than the other, and how much tax was already withheld from both paychecks.

The core issue is the marriage bonus or marriage penalty. A marriage bonus happens when your combined tax bill is lower than the sum of what you would each owe filing single. A marriage penalty happens when your combined tax bill is higher. Either way, your refund shrinks or grows based on how much tax your employers withheld from your paychecks during the year — not based on what you actually owe.

Key Takeaways

  • Filing married usually produces a smaller refund than filing single, because the standard deduction and tax brackets are not double what they are for single filers.
  • If one spouse earns significantly more than the other, the lower earner's income may push the higher earner into a steeper tax bracket, creating a marriage penalty.
  • Your refund size depends on how much tax was withheld from both paychecks during the year, not on your filing status alone.
  • You can adjust your withholding mid-year by filing a new W-4 with your employer, which changes how much tax comes out of future paychecks.
  • The tax code treats married couples filing jointly differently from married couples filing separately, and filing separately almost always results in a higher combined tax bill.

Why the standard deduction and tax brackets matter

The standard deduction is the amount of income the IRS does not tax. For 2024, a single filer gets a standard deduction of $14,600. A married couple filing jointly gets $29,200 — not $29,200 each, but $29,200 total. That means your combined income is taxed more heavily per dollar than it would be if you each filed alone.

The same principle applies to tax brackets. The income ranges that determine your tax rate are wider for married couples, but not twice as wide. A single filer in 2024 pays 22 percent tax on income between $11,601 and $47,150. A married couple pays 22 percent on income between $23,201 and $94,300. If your combined income is $100,000, you are paying tax at a higher rate than you would if you each filed as single with $50,000 in income.

This is why most couples see a smaller refund after marriage: more of your combined income is subject to tax, so more tax should have been withheld from your paychecks. If your employers withheld based on your old single status, you likely underpaid during the year and will owe money instead of receiving a refund.

When one spouse earns much more than the other

The marriage penalty is most severe when incomes are unequal. Suppose one spouse earns $80,000 and the other earns $20,000. Filing single, the $80,000 earner would pay tax at rates up to 22 percent on the top portion of their income. Filing married, that same $80,000 is now part of a $100,000 combined income, and the couple's tax bracket is wider — but the $80,000 earner's portion of the income still faces higher marginal rates because the couple's total income is higher.

The lower-earning spouse's income effectively pushes the higher earner into a steeper bracket. This is the marriage penalty: you pay more tax together than you would have paid separately. The result is a smaller refund, or possibly a tax bill instead of a refund.

Couples in this situation sometimes file married filing separately, but this almost always backfires. Filing separately disqualifies you from many credits and deductions, and your tax rate is calculated as if you are single but with a narrower bracket. The combined tax bill is usually higher than filing jointly.

How withholding determines your actual refund

Your refund is not determined by your filing status alone. It is determined by the difference between the tax you owe and the tax your employers already withheld from your paychecks. If you owe $12,000 in tax and $14,000 was withheld, you get a $2,000 refund. If $10,000 was withheld, you owe $2,000.

When you marry, your withholding usually does not change automatically. Your employer still withholds based on the W-4 you filed when you were single. If that withholding was correct for a single filer, it is almost certainly too low for a married couple filing jointly. The result is that less tax is withheld than you actually owe, so your refund shrinks — or you end up owing money.

You can fix this by filing a new W-4 with your employer after you marry. The W-4 has a section for married filers, and you can use the IRS withholding calculator at irs.gov to determine how much should come out of your paychecks. If you adjust your withholding early in the year, you can prevent underpayment and keep your refund closer to what you expect.

Dual-income couples and the two-earner penalty

Couples where both spouses earn similar amounts face a different problem. Suppose each spouse earns $50,000. Filing single, each would owe roughly $5,700 in federal tax. Filing married jointly on $100,000, the couple owes roughly $11,900 — more than the sum of what they would each owe separately. This is the two-earner penalty.

The penalty exists because the tax brackets for married couples are not exactly double the brackets for single filers. Congress designed it this way intentionally, to avoid giving couples a tax advantage over single filers. The result is that many dual-income couples see a smaller refund after marriage, even though neither spouse earns significantly more than the other.

The only way to reduce this penalty is to adjust your withholding so that the right amount of tax comes out of your paychecks during the year. You cannot eliminate the penalty itself — it is built into the tax code — but you can prevent it from creating a surprise tax bill or a smaller-than-expected refund.

What to do if your refund gets smaller after marriage

If you married during the tax year and your refund is smaller than you expected, the first step is to check your withholding. Go to irs.gov and use the Tax Withholding Estimator. Answer the questions about your income, your spouse's income, and any other income sources. The tool will tell you whether you are withholding too much or too little.

If you are withholding too little, file a new W-4 with your employer. You can do this at any time during the year. The new withholding takes effect on your next paycheck. If you are withholding too much, you can adjust it downward, which increases your take-home pay for the rest of the year.

If you married late in the year and did not adjust your withholding, you may owe money when you file your return. This is not a penalty — it is simply the result of underpayment during the year. You can pay it in full when you file, or you can set up a payment plan with the IRS if the amount is large.

Marriage and tax credits that affect your refund

Some tax credits are only available to married couples filing jointly. The Earned Income Tax Credit (EITC) has higher income limits for married couples, which can mean a larger credit and a larger refund. The Child Tax Credit is the same for married and single filers, but married couples can claim it on a higher combined income before it phases out.

If you have children or dependents, marriage can actually increase your refund because you now have access to credits with higher income thresholds. The opposite is true if you file married filing separately — you lose access to most credits entirely.

When you marry, review your tax situation with an eye toward credits you may now may have access to for. The IRS website has a credits and deductions tool that can help you identify what you may be may have access to to claim.

Frequently Asked Questions

Will my refund definitely be smaller if I get married?

Not necessarily. If you have children or dependents, or if one spouse had very little income, marriage can increase your refund because you gain access to credits with higher income limits. But for most dual-income couples with no dependents, the refund does shrink.

Can I file as single the year I get married?

No. Your filing status on December 31 is your filing status for the entire year. If you are married on December 31, you must file as married, either jointly or separately. You cannot file as single for that year.

What if my spouse and I have very different incomes?

The spouse with higher income will likely face a marriage penalty because the lower-earning spouse's income pushes them into a higher tax bracket. Adjusting withholding on the higher earner's W-4 is the best way to prevent a surprise tax bill. Filing separately almost always costs more in total tax.

Should we file married filing separately to avoid the penalty?

Almost never. Filing separately disqualifies you from most credits and deductions, and your combined tax bill is usually higher than filing jointly. The marriage penalty, while real, is almost always smaller than the cost of filing separately.

When should I adjust my W-4 after getting married?

As soon as possible. The sooner you adjust it, the more paychecks will have the correct withholding, and the closer your refund will be to what you actually owe. If you marry in December, you can adjust it for the next year instead.