When you file as: Married filing jointly you get a standard deduction of $10,700; if your itemized deductions are higher you should use your itemized deductions instead (of course!). But if you are filing as MFS then your std. deduction is that is of an individual i.e. $5,350 per individual. Only one of you can claim exemptions for your dependents, if you have any that is. In general, married couples may choose file either joint or separate returns, there is nothing illegal about that. Most couples choose to file joint returns since it’s easier to file one form rather than two, there are potential savings and also both husband & wife are liable for taxes owed rather than just one of you being liable! So, if you are going to get $1000 more and your wife's tax liability isn't greater than that you should file as MFS. Trick the system!