My wife got a job offer and we need to decide if tax-wise it's better for her to start in December 2019 or January 2020. Does her status of being employed or unemployed as of December 31st affect taxes in any way? Assuming that we file a joint return, I don't care about W4 (withholding) but only about actual tax due and that my wife's income is expected to be close to $0?
Or, in other words: assuming I get $100k/year and my wife is unemployed vs. I get $50k/year and my wife get's $50k/year. Will we pay the same amount of taxes in these two cases (again W4 is not an issue here)