The best replacement for married filing joint is married filing separate.

Лучшие альтернативы к married filing joint можно упорядочить следующим образом:
★★★★★  married filing separate
★★★★  separate
★★★★  head of household
★★  married filing separately
★★  separately
★  married filing single
★  filing separately
  filing separate

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married filing joint
married filing separate
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