Final answer:
If one spouse refuses to file a joint return, the other spouse can still file their own individual tax return using the filing status of 'Married Filing Separately'. However, filing separately may result in a higher tax liability compared to filing jointly.
Step-by-step explanation:
If one spouse refuses to file a joint return, the other spouse can still file their own individual tax return. They can use the filing status of 'Married Filing Separately'. This allows each spouse to report their own income, deductions, and credits on their separate returns.
However, it's important to note that filing separately may result in a higher tax liability compared to filing jointly, as some tax benefits and deductions are not available to those filing separately. It is recommended to explore the potential tax implications and consult with a tax professional before making a decision.