John Doe and Jane Smith each earned $15,000 in 1976 and each paid $2,403 in Federal personal income taxes. The Internal Revenue Service collected $4,806 from John and Jane. If John and Jane had been married during 1976, however, they would have jointly paid $6,092 in Federal income taxes. Getting married would have cost John and Jane $1,286 in additional 1976 Federal income taxes. This example points out one of the peculiarities of the present Federal income tax structure; under certain circumstances two working people would pay more taxes if they are married than if they are single.