Which of the following is not an advantage of filing a joint income tax return?

When considering the advantages of filing a joint income tax return, it's important to understand the implications of each option presented. Filing jointly often comes with various benefits tailored to couples, particularly regarding tax credits and deductions.

The option stating "Double the amount of the personal exemption deduction" is not applicable because the personal exemption for tax purposes has been suspended under the Tax Cuts and Jobs Act for tax years 2018 through 2025. Therefore, couples filing jointly do not receive a doubled personal exemption deduction as they would have prior to this legislation. This makes it not an advantage in the current tax context.

On the other hand, the other options illustrate actual advantages of filing jointly. Higher joint income tax brackets can sometimes lead couples to face less overall tax liability compared to filing separately, particularly if one partner earns significantly less. Additionally, many tax credits, such as the Earned Income Tax Credit or American Opportunity Tax Credit, may be more accessible or have higher limits for those filing jointly. Lastly, the combined income of both spouses could indeed lower tax liabilities through more favorable tax brackets and deductions applicable to joint filers, which can result in a lower overall tax rate for the couple.

In summary, option C stands out as not being relevant under current law, while