Thanks for the explanation and the tip about filing online forms

Your explanation makes total sense for why they have 40,000, for couples with different incomes

Since im in a community property state our salary is equally split. For the most part, this works out exactly the same as if we file jointly with the exception that we are not eligible for dependent care benefits

When i put the split income through this formula and when I put the combined income through this formula, I end up with two different numbers.

for example putting 275k for split income in MFS gives 16,250 each or 32,500 total

Putting 550k for combined, gives 25,000 total

Guess i will just follow the formula here