Q. With the Same Income, I Would Pay Less in Taxes if I Were Still Single.

I got married this year. With the same income, I would have paid $600 less in taxes if I were still single than I will pay now that I'm married. How can this be?

A. Welcome to the marriage tax penalty.

The tax tables have a built-in bias against married couples. Basically, married people pay higher taxes than two single people with the same income.

Beginning in 2003, this was corrected for the 15% tax bracket, but if your income puts you into the next tax bracket, there is still a marriage tax penalty built in.

You also start to lose part of other deductions and tax credits once your income reaches a certain point. For example,

• Your itemized deductions are reduced once your Adjusted Gross Income exceeds $150,500 (in 2006).
• Personal exemptions ($3,300 per person) begin phasing out at Adjusted Gross Income of $225,750.
• The child tax credit begins phasing out at Adjusted Gross Income of $110,000.
• You lose the Hope education tax credit at an Adjusted Gross Income of $110,000.
• When Adjusted Gross Income hits $160,000, say goodbye to tax-free Roth IRAs.

For details of how this works, see Marriage Tax Penalty.

Consider consulting a tax planning professional for advice on how to reduce your tax burden for next year and to make sure that you are taking all the tax deductions and credits you're entitled to.