1) Q: I live in the same apartment with my girlfriend and am planning to marry her. Can I file a joint return with my girlfriend?

A: A couple can only file a joint return if they are treated as married under United States law. There may be situations where a couple is considered married without having gone through the official ceremony. An attorney who specializes in these matters should be consulted if there is a questionable situation.

Example: A couple has been living together for two years and gets married in February 2005. A month after the wedding the newlyweds would like to file their 2004 tax return jointly. Because they were not married at the end of 2004, they still have a single filing status and should file their tax returns separately.

1) Q: Am I better off filing a joint return with my wife, or should each of us file separately?

A: Generally speaking, the tax rates are structured such that if a couple is married they are best off filing jointly. When a married couple files separately there is often a non-financial reason for doing so. In exceptional cases, it may pay to file the return married filing separately.

Example: A husband and wife both work full time and keep track of all of their finances separately. They allocate joint expenses, like rent and utilities. The husband and wife both file separate tax returns to simplify their financial lives even though filing jointly would save them some taxes.