Let’s look at things that could be considered “hidden” marriage penalties.
From the Archives: You Can’t Rent Out the Dream Home, But What if You Could? Part 5 of the HGTV Series
This is part 5 out of 6 disjointed, strange posts in 2012 about what would happen (tax-wise) if someone won the HGTV "Dream Home." As you'll see when you read it, it was hard to follow, but it remains popular almost 6 years later.
The tax reform of 1986 eliminated the marriage penalty at the lower income levels. The marriage penalty did still exist, but only at higher income levels.