Final answer:
MFS may be better than MFJ when spouses want to separate tax liability or when one spouse has significant deductions or separate income.
Step-by-step explanation:
MFS (Married Filing Separately) would be better than MFJ (Married Filing Jointly) in certain situations, such as when one spouse wants to separate their tax liability from the other spouse or when one spouse has significant deductions or needs to report a large amount of income from their separate business. By filing separately, each spouse is responsible for their own taxes and won't be liable for the other spouse's tax liability. However, it's important to note that MFS may result in the loss of certain tax benefits and deductions that are available to couples filing jointly.