This article in AccountingToday by Paul R. Tom brings up some interesting points in regard to whether a client should file married filing joint or married filing separate (especially if several years have not been filed) - make sure you get all available info before you decide on what you will recommend to your clients:

http://www.accountingtoday.com/news/Joint-Return-Married-Filing-Separate-69387-1.html

There are situations where on the surface filing joint is a no-brainer, but you may have some additional hidden info that changes things; you need as much data as you can possibly get before making a recommendation; otherwise it could cost your clients big-time! You can never have enough information.

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