Yes, there are several.  One spouse can’t take the standard deduction if the other spouse itemizes deductions.  Both spouses must claim the standard deduction or both spouses must itemize.  In most cases, you can’t claim credit for child and dependent care expenses.  If you participate in an employer dependent care assistance program the amount of income you can exclude is limited to $2,500 instead of the $5,000 limit for those filing jointly.  You can’t claim credit for qualified adoption expenses.  You can’t take the earned income credit.  You can’t exclude from your taxable income the interest you earned from series EE U.S. Savings Bonds issued after 1989.  You can’t take credit for being elderly or disabled – unless you lived apart from your spouse for all of 2007.  You may have to pay more tax on the Social Security benefits you received (if any) in 2007.  You can’t deduct interest paid on student loans.  You may have a lower Child Tax Credit than you would have if you had filed jointly.  You can’t claim the passive loss exception for real estate.  You can’t claim the Hope Scholarship and Lifetime Learning Credits.  You can’t claim the $4,000 IRS deduction for a non-working spouse.  You can’t transfer funds from a traditional IRA to a Roth IRA.  You capital loss limit is $1,500 instead of $3,000.  And finally, the income levels at which personal exemptions and itemized deductions begin to be reduced or phased out are bout half the amount of joint filers.