You and your spouse may choose to file your tax returns separately, instead of jointly. There are advantages and disadvantages to filing separately rather than jointly. Separate returns may be filed by a divorcing couple or by a married couple where one spouse has a larger income and more deductions than the other person. However, taxpayers who file separately forfeit the earned income credit and the dependent care credit, as well as the ability to contribute to a Roth IRA or convert a traditional IRA to a Roth IRA.