The marriage penalty was eliminated by the EGTRRA tax law in 2001 but persists as a constant 'issue.' For most people it is a non-issue. If both you and your spouse are high earners and the total of your incomes push you into the range where you get to pay the extra taxes imposed by the ACA, it may be an issue and you should test reporting both ways. This will NOT help if you live in a community property state, however.