I received a letter from the IRS over a part time job my wife had who reported her earnings. She made around 15k for the year. The IRS sent me a bill for the taxes on those earnings. I am wondering if I was to re-file as married filing separately, and her to do the same, if that amount would fall under a threshold, or at least reduce the tax owed. As it stands now it is being lumped in with my (much larger) income as married filing jointly.