Final answer:
It is false that married persons filing separate returns are treated the same as single taxpayers for tax purposes. Their tax rates differ, with married filing jointly usually having more favorable tax brackets.
Step-by-step explanation:
The statement that for tax purposes, married persons filing separate returns are treated the same as single taxpayers is false. Tax rates and the rules governing them vary with marital status, family size, and other factors.
While both single taxpayers and married individuals filing separately may have similar tax brackets, the income thresholds for those brackets differ, changing the marginal tax rate applied to their income. Essentially, married couples who choose to file separately often face different tax rates and rules compared to single filers.
For example, the marginal tax rates for a single taxpayer range from 10% to 35%, depending on income. However, married taxpayers who file jointly generally benefit from more favorable tax brackets which are not necessarily the same as those for single taxpayers.
In many cases, a married couple will pay less in taxes by filing jointly rather than separately. The IRS provides tax tables that outline the different rates based on filing status, and it's important to understand these distinctions when calculating taxes owed.