Filing status rules penalize marriages occurring late in the tax year

Evidence

If you are a black two-income couple planning a wedding, plan it early in the year—if you get married on December 31, you’ll lose your student loan deduction for the entire previous year, whereas if you get married the next day, on January 1, you’ll be able to retain the deduction for that prior year’s taxes. — Dorothy A. Brown, The Whiteness of Wealth, 531

Categorization

• XREF: connects to: EITC joint-filing rules penalize marriage to near-poverty for low-income workers — Dorothy A. Brown, The Whiteness of Wealth: How the Tax…, 141
• yield-rescued: below the book’s yield-target cutoff, included anyway for connecting to: EITC joint-filing rules penalize marriage to near-poverty for low-income workers — Dorothy A. Brown, The Whiteness of Wealth: How the Tax…, 141