Approximate 2025 U.S. Federal Marriage Penalty / Bonus
Simplified model: wages only, standard deduction, and a stylized childless EITC-like credit to produce penalties at low, equal incomes (for 2025 brackets). Positive values are penalties (more tax when married), negative values are bonuses. All numbers approximate, not tax advice. The 2017 Tax Cuts and Jobs Act (TCJA), now effectively locked in through 2025 by later legislation, made almost all the joint brackets exactly double the single brackets and doubled the standard deduction, sharply reducing bracket‑driven marriage penalties for middle and upper‑middle incomes.