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.
In Iowa, if you file as married filing separately, you must allocate itemized deductions based on income ratios.
It's a holiday week, so I'm re-publishing popular blog posts from the past. Just like Monday's "From the Archives," this one from last September is about college professors and their work-related expenses. ----- Originally published September 26, 2016 Image courtesy of Pixabay.com College professors may be entitled to certain deductions on their tax returns for classroom [...]