What happens if a married couple with a gross income of $3,750 files separately?

In the context of tax filing, if a married couple has a gross income of $3,750 and chooses to file separately, it is important to understand the requirements around filing.

Married couples have the option to file jointly or separately. Although they are not mandated to file jointly, when it comes to separate filing, if each spouse has gross income that exceeds the filing threshold, they are required to file a return. The gross income threshold for married individuals filing separately in 2022 is $5. They must also factor in other considerations like self-employment income or other sources that may require them to file.

In this case, since their total gross income of $3,750 does not meet the minimum threshold required to file for that tax year, they are not expressly required to file a tax return, which means they may choose not to file at all. However, if there are particular circumstances or additional income sources for the spouses that necessitate filing, that could change the situation.

Thus, the correct answer reflects that they are not required to file given their income level, but rather they have the option to do so should they see fit, leading to a situation where they may choose not to file.