<prompt> Human: I got married earlier this year and both me and my wife are non-resident aliensf1 students. Because of our NRA status we cannot file as married filing jointly. We will have to file as married filing separately which has a higher rates than filing as single. Can someone explain the reason behind this? Why does married filing separately have a higher penalty?  <response>: Consider cross-posting over in rlaw.The short answer is the United States Congress wants it that way. 