What happens if one spouse refuses to file a joint return?

When a married couple chooses how to file their taxes, they typically have the option to file jointly or separately. If one spouse refuses to file a joint return, the other spouse cannot unilaterally decide to file jointly; thus, both spouses must opt for filing separately. This situation necessitates each spouse to report their income and deductions on their own separate tax returns.

Filing separately may sometimes result in a higher tax liability compared to filing jointly; however, the refusal of one spouse to participate in a joint return directly leads to this outcome. It's essential for both parties to communicate and agree on their tax filing status since it has implications for their overall tax situation.