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Social security benefits. Treat social security and equivalent railroad retirement benefits as the income of the spouse who receives the benefits.
So social security benefits are treated as separate income if spouses are filing separately.
Social security benefits are partly taxable - and there is a special worksheet to calculate taxable amount.
If they file jointly - $20,025 of social security benefits are taxable.
If they file separately - assuming living together - taxable portion of social security benefits is $26,350
So combined tax liability might be different.
Regarding health insurance premium tax credit - it is based on total household income - so that should not based on how they file.
If you provide forms 8962 I will verify.
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