[nwomack]

1) I don't believe this is possible on a joint return 2) If indeed it is possible, what's stopping you from filing as "married filing separately"?

[martingordon]

There are different different brackets for single vs married (http://www.mydollarplan.com/tax-brackets/). Filing separately uses the joint brackets divided by two.

If two people each make $500k (nowhere close to the average/median, but it illustrates the point). They would pay the 39.6% rate on anything over $400k if single, or 2 * 100k * .396 = $79.2k. If married filing jointly, they would pay 39.6% on anything over $450k, or 550k * .396 = $217.8k. If filing separately, they would pay the same $217.8k (2 * 275k * 39.6%).

Even looking at something like each making $150k, the marginal tax rate for singles is 28% and the rate for a married couple is 33%.

[jcampbell1]

1) It is possible. A quick look at the tax code would show the 33% bracket starts at 178k for individuals, and $217k for couples. 178*2 > 217.

2) Married filing separately is not even remotely the same as filing as a single.